保函是依据商务合同开出的,但又不依附于商务合同,是具有独立法律效力的法律文件。当受益人在保函项下合理索赔时,担保人必须承担付款责任,而不论申请人是否同意付款,也不管合同履行的实际事实,即保函是独立的承诺并且基本上是单证化的交易业务。保函的基本要素包括申请人、受益人、担保人、被担保人(一般为申请人)、开立保函的依据、最大承包金额和支付货币币别、要求付款条件、失效日或失效事件等。波兰Rafako公司在其已中标的波兰南部地区亚沃日诺电站项目与华北电力设计院工程有限公司(以下简称公司)的合作就基干 Guarantee is based on business contracts out, but not attached to the business contract, is an independent legal effect of the legal documents. When the beneficiary makes a reasonable claim under a guarantee, the guarantor must assume the payment obligation irrespective of whether the applicant agrees to pay or not, and regardless of the factual performance of the contract, that the guarantee is an independent undertaking and is essentially a documented transaction . The basic elements of the bond include the applicant, the beneficiary, the guarantor, the guarantor (usually the applicant), the basis for the opening of the bond, the maximum contract amount and currency of payment, the conditions for demand payment, the expiry date or the failure event. Poland Rafako company in its successful bid for the southern region of Poland Yvonne power station project and North China Electric Power Design Institute Engineering Co., Ltd. (hereinafter referred to as the company) cooperation on the trunk