| 1 | For the following intangible assets, no amortized expense may be calculated | |
| 2 | Other intangible assets for which no amortized expense may be calculated for deduction. | |
| 3 | Expenditures incurred on major repair and improvement of the rented fixed assets shall be averagely amortized during the period of leasing. | |
| 4 | All deferred assets shall be shown separately in accounting statements by its balance not yet amortized. | |
| 5 | BHP is paying 19.54 times earnings before interest, tax, depreciation and amortization, according to data compiled by Bloomberg. |