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並前往https://www.treasury.govt.nz/information-and-services/state-sector-leadership/guidance/reporting-financial/discount-rates/discount-rates-and-cpi-assumptions-accounting-valuation-purposes

Discount Rates and CPI Assumptions for Accounting ...

The Treasury publishes here a table of risk-free discount rates and ... 2021 is on average 10 years, you could use the 10 year spot rate of ...

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