On the backdated arrangement there should be no issue as long as the parties to the agreement (UJM and AMS) are agreeable to such arrangement and the relevant documents support the backdated arrangement. However, on the tax issue, it is adviseable to seek views from an Indonesian tax consultant for a comprehensive advice as we are not sure on any issues related to the backdated coal mine development agreement from tax perspective, particularly if the coal mine development agreement involves payments/tax payments since it relates with UJM/AMS’ financial year of 2014