在法律文件中，L/G一般都是 letter of guarantee的缩写，常出现在各类英文法律文件中。

根据INVESTOPEDIA的释义：Letter of Guarantee Definition如下：

A letter of guarantee is a type of contract issued by a bank on behalf of a customer who has entered a contract to purchase goods from a supplier. The letter of guarantee lets the supplier know that they will be paid, even if the customer of the bank defaults. To get a letter of guarantee, the customer will need to apply for it, similar to a loan. If the bank is comfortable with the risk, they will back the customer with the letter, for an annual fee.

信用保证信函，或称银行保证信函（bank guarantee）。缩写为L/G。指企业向国外银行申请贷款，由本国银行出具的保证书。在企业无力偿还贷款的情况下，由本国银行代为履行偿还责任。或指进口企业要求银行出具的保证支付货款的保证信函。其中规定出口企业交货后，如进口企业未按合同支付货款时，银行应负责付款。或指在较大的工程项目进行投标时，通常规定投标人提供一份由银行开具的保函，保证在中标之前不撤销投标，中标之后应履行规定的义务，如果投标人违约，银行将负责赔偿招标人的损失。

担保函 L/G 还用于银行向证券公司出具的客户拥有某种证券并保证交付的函件。投资者做空时，如果做抵押的股票不足或没有存在券商的股票账户上，需要由存放证券的银行出具此证明。

【双语例句】

1.

28.3.2 Before and on the expiration of valid term of letter of guarantee, no matter whether the beneficiary confirms that the letter of guarantee becomes invalid or returns the letter of guarantee or not, Party B will still collect warranty fee from the Credit Granting User according to the letter of guarantee issued.

28.3.2保函有效期届满之前及当时，无论保函受益人是否确认保函失效或退回保函，均不影响乙方据已开立的保函向授信提用人收取担保费。

2.

28.3.2 Before and on the expiration of valid term of letter of guarantee, no matter whether the beneficiary confirms that the letter of guarantee becomes invalid or returns the letter of guarantee or not, Party B will still collect warranty fee from the Credit Granting User according to the letter of guarantee issued.

28.3.2保函有效期届满之前及当时，无论保函受益人是否确认保函失效或退回保函，均不影响乙方据已开立的保函向授信提用人收取担保费。

3.

No matter whether the original of this letter of guarantee is returned to this bank, this letter of guarantee will be invalidated immediately after the expiry date.

无论本保函之正本退还本行与否，本保函到期日后立即失效。