税收也有一些豁免，包括主要股票和债券的发行、即期外汇交易以及涉及中央结算所的交易。

There are several exemptions, including primary equity and bond issues, spot foreign-exchange deals and deals involving central clearing-houses.

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但由于流动性成本的存在，承诺贷款的利率要高于即期信贷市场和债券市场的利率。

But due to the liquidity cost, the interest rate on commitment loans is high relative to spot credit loans and debt market loans.

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