保函(Letter of Guarantee L/G)是指()

保函（Letter of Guarantee，L/G)是指（)

A、开证行应借款人要求，以放款人作为信用证的收益人而开具的一种特殊信用证

B、承诺类业务是指商业银行在未来某--日期按照事前约定的条件向客户提供约定信用的业务

C、商业银行应债务人(申请人)的请求，向债权人(受益人)开立的担保被保证人履行职责的一种书面信用担保凭证

D、由收款人或付款人(或承兑申请人)签发，并由承兑申请人向开户银行申请，经银行审查同意承兑的商业汇票

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