27:Sequence of total

　　1/1

　　40A:Form of documentary credit

　　IRREVOCABLE

　　20:Date of issue

　　12345678

　　31C:Date of issue

　　2002XXXX

　　31D:Date and place of expiry

　　2002XXXX BENEFICIARY’S COUNTRY

　　50:Applicant

　　ABC CO., LTD.

　　CHINA

　　59:Beneficiary

　　EFG CO., LTD.

　　ADDRESS

　　32B:Currency code amount

　　USD XXXXXXX,

　　41D:Available with

　　ANY BANK

　　BY NEGOTIATION

　　42C:Draft at

　　XXX DAYS AFTER SIGHT

　　FOR FULL INVOICE VALUE

　　42A:Drawee

　　ABOCCNBJXXX

　　AGRICULTURAL BANK OF CHINA, XXX BRANCH

　　43P:Partial shipment

　　ALLOWED

　　43T:Transshipment

　　ALLOWED

　　44A:Taking charge

　　XXXXXX PORT

　　44B:For transportation to

　　CHINESE PORT

　　44C:Latest date of shipment

　　2002XXXX

　　45A:Description goods and/or services

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