1. When trying or executing a case, the people's court may take measures to freeze the deposit for opening a letter of credit according to law, but it may not deduct it. If the parties consider that a certain fund frozen or deducted by the people's court belongs to the deposit for opening a letter of credit, they shall provide relevant evidence to prove it. After examination, the people's court can handle it according to the following principles: if it is really a deposit for opening a letter of credit, no deduction measures will be taken; If the issuing bank has fulfilled its external payment obligations, the people's court shall immediately lift the freezing measures for the corresponding part of the deposit of the letter of credit upon the application of the bank; If the deposit provided by the applicant is foreign exchange and the parties prove that the documents provided by the beneficiary of the letter of credit conform to the terms of the letter of credit, the people's court shall immediately lift the freezing measures. Second, if the bank refuses to pay the letter of credit because the letter of credit is invalid or expired, or because the documents are inconsistent, and it is exempted from the obligation of external payment, and there is still a surplus after paying the letter of credit normally and deducting the corresponding amount from the deposit of the letter of credit issuing bank, that is, the deposit in the deposit account of the letter of credit issuing bank has lost its deposit function, the people's court may take deduction measures according to law. 3. The people's court shall severely deal with the units and individuals that provide false evidence to prove that they are the deposit for issuing letters of credit to avoid debts.