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並前往https://www.ncb.com.hk/nanyang_bank/resource/ncb_202107_transitioning_chi.pdf

有關LIBOR 基準利率改革中替代利率的通知 - 南洋商業銀行

Daily SOFR rates calculated in arrears. SOFR in Advance. Historical averages of SOFR calculated on either a simple or compounded basis.

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