When issuing this letter of guarantee, our bank occupied the credit line of domestic customers, and now we need to pay for foreign customers, but domestic customers are unable to pay, so we started the prepayment process to pay for foreign customers, but in fact we still occupied the credit line of domestic customers for prepayment. Therefore, I personally think that the reporting entity should be a domestic customer and the transaction code should be 402020. However, the local foreign investment management department has doubts about this and thinks that the main body of declaration should be the bank itself. Please give us your advice.