<Li> Possible direct or indirect effects of reduced or delayed expenditures </Li> <P> Plans to increase ownership equity </P> <Ul> <Li> Apparent feasibility of plans to increase ownership equity, including existing or committed arrangements to raise additional capital </Li> <Li> Existing or committed arrangements to reduce current dividend requirements or to accelerate cash distributions from affiliates or other investors </Li> </Ul> <Li> Apparent feasibility of plans to increase ownership equity, including existing or committed arrangements to raise additional capital </Li>

When would it no longer be possible to apply the going concern assumption