Source: https://www.efrag.org/(X(1)S(a2sh5r554cx5pkutnfe1xk15))/Assets/Download?assetUrl=%2Fsites%2Fwebpublishing%2FMeeting%20Documents%2F2007100919369852%2F01-07%20-%20Interest%20Rate%20Benchmark%20Reform%20Phase%202%20-%20FIWG%20Discussion%20for%20Background%20only-%20Board%202020-09-14.pdf