%0 Journal Article %T NON-CASH PAYMENTS UNDER LETTER OF CREDIT: APPLICATION IN THE RUSSIAN FEDERATION AND CURRENT PROBLEMS %A Migunova, M.I. %A Mikhailova, M.A. %K letter of credit, non-cash payments, issuing bank, executing bank under a letter of credit %J Trade, service, food industry %D 2023 %N 3 %P 7 %I Siberian Federal University