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並前往https://www.ito33.com/sites/default/files/articles/Valuing%20CBs%20with%2020%20of%2030%20soft%20call%20provision.pdf

Valuing convertible bonds with 20-of-30 soft call provision

soft call – is a convertible bond that may be called by the issuer only if the stock price has closed at least 20 days ... 20-of-30 soft call provision.

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