Notes
If the period is extended or debt restructuring occurs, the period that is calculated is its cumulative. For instance the period at the begining of the credit agreement is 10 years, then it has been extended for another 2 years so that the repayment/settlement becomes 12 years. Entries of b5m3d1 is 10 years, b5m3d2 is 12 years and b5m3d3 is coded 1. However, if the period is shortened, enter the period in accordance with the credit repayment. For instance, the repayment period in the beginning of credit agreement is 10 years, but within 2 years, the respondent has repaid it, then the entries of b5m3d1 is 10 years, and b5m3d2 is 2 years while b5m3d3 is coded 1 .