Which is the financial document used in a letter of credit, HR Management

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Which is the financial document used in a letter of credit

Problem

What is a letter of credit? What is the difference between revocable, irrevocable and conformed irrevocable letter of credit? Which is the financial document used in a letter of credit? Further, why would the documents under a letter of credit be rejected? Finally, what is the role of the paying bank under a letter of credit?

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