Division (23)

The average amount of current debt (including the forecast of aggregate amount of debt related to post-insolvency salaries at the time of the sale of Oltchim SPV) over the 3-year reorganisation plan computed by R/BDO were assumed for both central (scenario A)^f1 and optimistic (scenario B) scenarios. To take into account the consequences of an increase in a current debt should the reorganisation plan result in a continuation of Oltchim's poor financial performance, the amount of current debt estimated by R/BDO in the scenario A at the end of the 1^st year^f2 was retained as the amount of current debt to be repaid in the pessimistic scenario related to the Reorganisation plan.