23.在買方的訂單中，下列約定何者對出口商匯率風險較低？
(A) No price increase will be allowed after conclusion of contract.
(B) When there is any fluctuation in the exchange rate at the time of negotiating bill of exchange, the exchange risks shall be for our account.
(C) Exchange risks, if any, for your account.
(D) The prices are based upon the rate at US$1.00 to NT$29.00. In case of any change in such a rate, the difference shall not be adjusted accordingly.