一、何为安慰函安慰函,英文一般表述为Letter of Comfort,是指一国政府为其下属机构或母公司为其子公司融资而向贷款人出具的,表示支持并愿意为该下属机构或该子公司的还款提供适当帮助的书面文件。在通常情况下,安慰函的措辞比担保合同或者担保条约中的措辞更为模糊和委婉。实践中具体的种类各种各样,例如对一项政策的陈述, First, what is the comfort letter comfort letter, English generally expressed as Letter of Comfort, refers to a government for its subsidiary or parent company financing for its subsidiaries issued to the lender, expressed its support and is willing to subordinate agencies or The subsidiary repayments provide written documentation of appropriate help. Under normal circumstances, the wording of comfort letters is more vague and euphemistic than the wording of the guarantee contract or the guarantee treaty. There are various types of practice in practice, such as statements of a policy,