current%20assets%20assignable%20letter%20of%20credit%20%D0%BF%D1%80%D0%B5%D0%BD%D0%BE%D1%81%D0%BB%D0%B8%D0%B2%20%D0%B0%D0%BA%D1%80%D0%B5%D0%B4%D0%B8%D1%82%D0%B8%D0%B2