TOKYO, Jan 24 (Reuters) - Hyundai Capital Services has offered 60 billion yen ($523.7 million) in three-year samurai bonds at a 1.04 percent coupon, lead manager Daiwa Securities SMBC said on Tuesday. The samurai bonds -- yen bonds issued in Japan by non-Japanese entities -- are priced at par. The financial unit of Hyundai Motor sold 38 billion yen of three-year samurai bonds in August last year.
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