determine the currency conversion, as well as the basis for that determination. 7. Where not all of the debt securities being offered are guaranteed, provide a statement for a non-guaranteed portion. B

- current portion of interest bearing debt to total interest bearing debt ratio - loan from financial institutions to total debt ratio G. Others A. On the front cover of the registration statement, provide

Earlier, the SEC conducted a public hearing on the proposed principles and draft amendments to the net capital rules for business operators regarding the definition of Qualified Subordinated Debt

bearing debt ratio Current portion of interest-bearing debt to the sum of interest-bearing debt ratio Financial institution loan to the sum of debt ratio Specific industry ration and financial ratio to

(included current portion of L/T debt) Trade and other current payables Total other current liabilities 31 Dec 2018 3. Long-term loans and financial lease liabilities (deducted current portion of long-term

portion of L/T debt) Total other non-current liabilities Shareholders' Equity 31 Dec 2019 1,566.69 166.13 997.12 269.11 281.16 30 Sep 2019 Remarks: The Company has adopted new financial reporting standards

other current liabilities Fixed deposit with obligation Trade and other current payables Trade and other current receivables L/T Debt (included current portion of L/T debt) Inventories Total other non

-current assets PP&E 1,304.03 159.86 1,125.78 418.04 1,024.95 Total other current liabilities Trade and other current payables L/T Debt (included current portion of L/T debt) Total other non-current

liabilities Trade and other current receivables Trade and other current payables Inventories L/T Debt (included current portion of L/T debt) Total other current assets Total other non-current liabilities Total

short-term loans 231 187 Long term debt (Current portion) 147 190 Debentures (Current portion) 113 83 Long term debt (Non-current portion) 1,226 1,304 Debentures (Non-current portion) 1,189 1,166 Cash