DPN Holder shall issue, and shall procure that the Subordinated Creditor shall issue, a value added tax ("VAT") invoice to the Borrower upon the payment of the Settlement Price, in exchange for which the Borrower shall pay the corresponding amount of the VAT to the Subordinated Creditor (as appropriate) at the applicable rate. For the purposes of this provision, the parties acknowledge and agree that the applicable amount of the VAT shall be calculated based upon the value of the original principal amount, as stipulated in Thai Baht, pursuant to the DPN Agreement and the Unsecured Creditors Restructuring Agreement or such other method as may be applied by the Thai Revenue authorities.