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       T R O U B L E D   C O M P A N Y   R E P O R T E R

                     A S I A   P A C I F I C

          Tuesday, October 25, 2022, Vol. 25, No. 207

                           Headlines



A U S T R A L I A

ACCE AUSTRALIA: Second Creditors' Meeting Set for Oct. 27
ANYTIME SERVICES: Second Creditors' Meeting Set for Oct. 28
COMMPOWER INDUSTRIAL: First Creditors' Meeting Set for Nov. 2
EARTHTEC HIRE: First Creditors' Meetings Set for Oct. 28
SITE-WIDE LABOUR: Second Creditors' Meeting Set for Oct. 28

SNEAKERBOY RETAIL: ATO Sues Directors Over Super Breaches


C H I N A

CHINA: Reopens Debt Reorganization Channel for Property Developers
HELENBERGH CHINA: Moody's Lowers CFR to Ca & Unsecured Notes to C
[*] CHINA: More Private Developers Default on Debt


I N D I A

A E INFRA: CRISIL Keeps D Debt Ratings in Not Cooperating
ACCURATE INFRA: CRISIL Keeps D Debt Ratings in Not Cooperating
AKANKSHA POULTRY: CRISIL Keeps D Debt Ratings in Not Cooperating
AMARAVATHI SPINNING: CRISIL Keeps D Ratings in Not Cooperating
BHAGIRATH DAIRY: CRISIL Keeps D Debt Ratings in Not Cooperating

BHARAT SCANS: CRISIL Keeps D Debt Ratings in Not Cooperating
CHOPRA HOTEL: CRISIL Keeps D Debt Rating in Not Cooperating
COMPAQ INTERNATIONAL: Insolvency Resolution Process Case Summary
D K CERAMIC: CRISIL Keeps D Debt Ratings in Not Cooperating
DIAMONDSTAR: CRISIL Keeps D Debt Ratings in Not Cooperating

FUTURE RETAIL: Deadline for Bids Extended to November 3
HILLWOOD FURNITURE: CRISIL Keeps D Ratings in Not Cooperating
JET AIRWAYS: Ordered to Clear Unpaid Provident Fund, Gratuity
KARTHIKEYA AGRO: CRISIL Keeps D Debt Rating in Not Cooperating
KARYAVATTOM SPORTS: Ind-Ra Keeps 'D' Rating in NonCooperating

KERALA INFRASTRUCTURE: Fitch Alters Outlook on 'BB' IDRs to Neg.
KUGD SERVICES PRIVATE: Insolvency Resolution Process Case Summary
L N CONSTRUCTIONS: CRISIL Keeps D Debt Ratings in Not Cooperating
LOK RAJ: CRISIL Keeps D Debt Ratings in Not Cooperating Category
MAVERICK HOLDINGS: Ind-Ra Assigns BB LongTerm Issuer Rating

MHETRE FOODS: CRISIL Keeps D Debt Ratings in Not Cooperating
MM DETERGENTS: Ind-Ra Keeps BB LT Issuer Rating in Non-Cooperating
MY CAR: CRISIL Keeps D Debt Ratings in Not Cooperating Category
MY FONE: CRISIL Keeps D Debt Rating in Not Cooperating Category
NAV JYOTI: CRISIL Keeps D Debt Ratings in Not Cooperating

OVRVIEW TECHNOLOGIES: Insolvency Resolution Process Case Summary
PEGASUS RETAIL: Insolvency Resolution Process Case Summary
PRAKASH VANIJYA: Insolvency Resolution Process Case Summary
PRASANNA METALS: CRISIL Keeps D Debt Ratings in Not Cooperating
PSK TEXTILES: Ind-Ra Affirms BB- Long-Term Issuer Rating

R.S. DREAMLAND: CRISIL Lowers Rating on INR12cr Term Loan to D
RAJ YAMAHA: CRISIL Keeps D Debt Ratings in Not Cooperating
RANA MILK: CRISIL Keeps D Debt Rating in Not Cooperating Category
RELIANCE CAPITAL: Nippon Life Not Keen on Merging JV With Aditya
SAFAL FLEXIBOND: CRISIL Keeps D Debt Ratings in Not Cooperating

SAI KRISHNA: CRISIL Keeps D Debt Ratings in Not Cooperating
SAI YOUTHS: Insolvency Resolution Process Case Summary
SANTKRUPA COTTON: CRISIL Keeps D Debt Ratings in Not Cooperating
SARAS PLASTICS: CRISIL Keeps D Debt Ratings in Not Cooperating
SHIVA AGRO: CRISIL Keeps D Debt Ratings in Not Cooperating

SUGAVANESWARA SPINNING: CRISIL Keeps D Ratings in Not Cooperating
SWISS ENTERTAINMENT: Insolvency Resolution Process Case Summary
UNIVERSAL CONSTRUCTION: CRISIL Keeps D Ratings in Not Cooperating
VISHNU VIDYUTH: CRISIL Keeps D Debt Ratings in Not Cooperating


I N D O N E S I A

KAWASAN INDUSTRI: Fitch Lowers LongTerm IDR to 'CC'
STAR ENERGY: Fitch Affirms 'BB-' Rating on $580MM Secured Notes


N E W   Z E A L A N D

ASTRO BUILDERS: Creditors' Proofs of Debt Due on Dec. 9
BRADENS CUSTOM: Creditors' Proofs of Debt Due on Nov. 23
CLICKWORKS DESIGN: Placed in Liquidation Over Unpaid Tax Bills
CLOVER 83: Grant Bruce Reynolds Appointed as Liquidator
EMINENCE TILING: Court to Hear Wind-Up Petition on Oct. 31

WARM HOMES: Creditors' Proofs of Debt Due on Nov. 28


S I N G A P O R E

BPEA IV: Members' Final Meeting Set for Nov. 22
KITCHEN CULTURE: No Confirmation Whether EGM Notices Were Sent Out
KME ASIA: Members' Final Meeting Set for Nov. 30
RED LION: Members' Final Meeting Set for Nov. 25
RIAU CAPITAL: Court to Hear Wind-Up Petition on Nov. 4

SILVER FACTORY TECHNOLOGY: Creditors' Meeting Set for Nov. 1


X X X X X X X X

[*] BOND PRICING: For the Week Oct. 17, 2022 to Oct. 21, 2022

                           - - - - -


=================
A U S T R A L I A
=================

ACCE AUSTRALIA: Second Creditors' Meeting Set for Oct. 27
---------------------------------------------------------
A second meeting of creditors in the proceedings of ACCE Australia
Pty Ltd has been set for Oct. 27, 2022, at 3:00 p.m. virtually by
Microsoft Teams teleconference.
  
The purpose of the meeting is (1) to receive the report by the
Administrator about the business, property, affairs and financial
circumstances of the Company; and (2) for the creditors of the
Company to resolve whether the Company will execute a deed of
company arrangement, the administration should end, or the Company
be wound up.

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by Oct. 26, 2022, at 4:00 p.m.

Bradley John Tonks of PFK was appointed as administrator of the
company on Sept. 23, 2022.


ANYTIME SERVICES: Second Creditors' Meeting Set for Oct. 28
-----------------------------------------------------------
A second meeting of creditors in the proceedings of Anytime
Services Pty Limited has been set for Oct. 28, 2022, at 12:00 p.m.
via virtual facilities only.
  
The purpose of the meeting is (1) to receive the report by the
Administrator about the business, property, affairs and financial
circumstances of the Company; and (2) for the creditors of the
Company to resolve whether the Company will execute a deed of
company arrangement, the administration should end, or the Company
be wound up.

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by Oct. 27, 2022, at 5:00 p.m.

Graeme Beattie of Worrells was appointed as administrator of the
company on Sept. 21, 2022.


COMMPOWER INDUSTRIAL: First Creditors' Meeting Set for Nov. 2
-------------------------------------------------------------
A first meeting of the creditors in the proceedings of Commpower
Industrial Pty Ltd will be held on Nov. 2, 2022, at 10:00 a.m. via
virtual meeting technology.

Shane Leslie Deane and Nicholas Giasoumi of Dye & Co. Pty Ltd were
appointed as administrators of the company on Oct. 20, 2022.


EARTHTEC HIRE: First Creditors' Meetings Set for Oct. 28
--------------------------------------------------------
A first meeting of the creditors in the proceedings of Earthtec
Hire Pty Ltd and Earthtec HR Pty Limited will be held on Oct. 28,
2022, at 11:30 a.m. and 12:00 p.m., respectfully, via virtual
meeting only.

Bruce Gleeson of Jones Partners Insolvency & Restructuring was
appointed as administrator of the company on Oct. 18, 2022.


SITE-WIDE LABOUR: Second Creditors' Meeting Set for Oct. 28
-----------------------------------------------------------
A second meeting of creditors in the proceedings of Site-Wide
Labour Services Pty Limited, trading as Site-Wide Scaffolding, has
been set for Oct. 28, 2022, at 11:00 a.m. at the offices of
Westburn Advisory, Level 5, 115 Pitt Street, in Sydney.
  
The purpose of the meeting is (1) to receive the report by the
Administrator about the business, property, affairs and financial
circumstances of the Company; and (2) for the creditors of the
Company to resolve whether the Company will execute a deed of
company arrangement, the administration should end, or the Company
be wound up.

Creditors wishing to attend are advised proofs and proxies should
be submitted to the Administrator by Oct. 27, 2022, at 4:00 p.m.

Shumit Banerjee of Westburn Advisory was appointed as administrator
of the company on Sept. 21, 2022.


SNEAKERBOY RETAIL: ATO Sues Directors Over Super Breaches
---------------------------------------------------------
Australian Financial Review reports that the Tax Office is suing
the bosses of Sneakerboy for more than AUD500,000 over missed
superannuation payments for staff at the collapsed luxury footwear
business and Australian franchise of UK retailer Mulberry.

Dual legal actions brought against retailers Nelson Mair and Theo
Poulakis by the Australian Taxation Office were being taken "very
seriously", Mr. Mair said.

As administrators work through the wreckage of collapsed Sneakerboy
and receivers take control of Luxury Retail No. 1, the vehicle Mr.
Mair and Mr. Poulakis used to operate the Mulberry franchise, many
staff members are owed wages and leave and have not been paid their
full superannuation entitlements, according to the Financial
Review.

In July, The Australian Financial Review revealed Sneakerboy staff
had not been paid their full entitlements before the collapse of
the business on July 3.

Insolvency documents obtained by the Financial Review found
Sneakerboy collapsed owing staff AUD309,689 in superannuation
payments, while Luxury Retail No.1 owed AUD415,695 in super
entitlements.

This included multiple employees owed more than AUD20,000 in
superannuation, including one who was owed more than AUD32,000.

The ATO is claiming director penalties against Mr. Mair, who was
photographed outside his home in Albert Park, Melbourne, two weeks
ago, and Mr. Poulakis, whose home in Parkville, Melbourne, is on
the market for more than AUD5 million.

"We are taking this matter very seriously and are currently getting
advice on it from our legal and accounting advisers," the Financial
Review quotes Mr. Mair as saying in a statement. "Until we get the
advice I cannot provide any more detail on our approach to the
claim.

"Sorry, I cannot give you any more information at this stage. Once
we have a better understanding of the situation I will be happy to
provide you with more detail."

Under the ATO's director penalty notice regime, company directors
can be personally liable for a company's unpaid superannuation if
the minimum super for employees is not paid on time and to the
right fund, the report states.

The ATO can order directors to pay the super guarantee charge,
which is more than the super that would have been required to be
paid and is not tax-deductible.

According to the Financial Review, Mr. Mair is being sued for
AUD157,239.38 in penalties related to Sneakerboy's superannuation
shortfall in the final two quarters of 2021. He is also being sued
for penalties of AUD127,406 related to Luxury Retail No.1's
superannuation shortfall during the first three quarters of 2021.

Coupled with allegedly unpaid income tax, the ATO is pursuing Mr.
Mair for a total of AUD301,064.76.

Mr Poulakis is facing the same claims for director penalties as Mr.
Mair, but no income tax-related claims, for a total of
AUD284,645.38, the Financial Review relays.

Sneakerboy will be sold to UK retailer Frasers Group.

Mr. Mair is also accused of unpaid income tax of AUD8893.34 as at
July 25, 2022. This relates to two tax periods; the 2018 and 2020
financial years.

"The defendant failed to pay income tax for the relevant periods on
or before the relevant due dates," the ATO claimed in documents
filed to the County Court of Victoria.

The ATO also claimed a further AUD4706.75 was owed in so-called
division 293 tax, which is tax levied on concessional super
contributions for anybody earning more than AUD250,000, adds the
Financial Review. It also alleges Mr. Mair owes a further
AUD2065.49 for excess concessional contributions tax and interest
for late payments.

                          About Sneakerboy

Sneakerboy sells upmarket footwear and streetwear. The company
operates three retail stores in Melbourne and one in Sydney, along
with an online retail portal.

Stephen Dixon of Hamilton Murphy Advisory was appointed as
administrator of Sneakerboy Retail Pty Ltd, Sneakerboy Pty Ltd,
Sneakerboy IP Pty Ltd, Luxury Retail Treasury Pty Ltd; and Luxury
Retail Group Pty Ltd on July 2, 2022.




=========
C H I N A
=========

CHINA: Reopens Debt Reorganization Channel for Property Developers
------------------------------------------------------------------
Yicai Global reports that China's main securities watchdog has
re-established a path toward financing via mergers and acquisitions
as well as private placement for listed real estate companies after
a more than a decade-long suspension.

The China Securities Regulatory Commission allows eligible property
firms to seek financing on the Chinese stock market, China
Securities News reported on Oct. 20, citing the regulator, Yicai
Global relays. But in order to qualify, a maximum of 10 percent of
these firms' investing income can have come from real estate
business last year. Investing income is a net profit of a unit
multiplied by the parent's shareholding.

In 2010, the CSRC froze restructuring applications and refinancing
audits for listed real estate enterprises, and even those with
limited exposure to the property market, Yicai Global recalls.

But authorities' attitudes toward the distressed sector are
changing. The People's Bank of China and the China Banking and
Insurance Regulatory Commission issued a policy in late September
to permit certain cities to decide on adjusting the lower limit of
interest rates on mortgages for buyers of first homes based on the
local situation.

The PBOC cut the five-year interest rate of loans for first homes
by 0.15 percentage points to 2.6 percent, starting from Oct. 1,
Yicai Global discloses. That for maturities exceeding five years
was lowered to 3.1 percent.


HELENBERGH CHINA: Moody's Lowers CFR to Ca & Unsecured Notes to C
-----------------------------------------------------------------
Moody's Investors Service has downgraded Helenbergh China Holdings
Limited's corporate family rating to Ca from Caa1 and senior
unsecured rating to C from Caa2.

The outlook remains negative.

"The rating downgrades reflect Helenbergh's heightened default risk
and weak recovery prospects for the company's noteholders,
following its missed interest payments and proposed consent
solicitation on its offshore senior notes," says Alfred Hui, a
Moody's Analyst.

"The negative outlook reflects Moody's expectation that creditors'
recovery prospects could weaken further if Helenbergh defaults on
its debt obligations," adds Hui.

RATINGS RATIONALE

On October 19, 2022, Helenbergh announced that it is proposing a
consent solicitation to waive and carve out certain clauses related
to an event of default on its offshore senior notes due on October
8, 2023. The company also announced that it had missed the interest
payments on its two offshore senior notes due on September 24, 2022
and October 8, 2022 [1].

Moody's notes that the company will have a 30-day grace period to
rectify the missed interest payments. A failure to rectify the
situation within the grace period could result in an event of
default.

The proposed consent solicitation and missed interest payments
reflect Helenbergh's weak liquidity and constrained financial
flexibility. Moody's believes the company does not have sufficient
resources to service its maturing debt over the next 6-12 months.

Although Helenbergh may raise funds through asset disposals or
other channels for debt servicing, these fundraising activities
entail high uncertainties given the weak market sentiment and tight
funding conditions.

Helenbergh's Ca CFR further considers the weak recovery prospect
for the company's creditors if it defaults.

The C senior unsecured debt rating is one notch lower than the
company's CFR due to structural subordination risk. This risk
reflects the fact that the majority of claims are at the operating
subsidiaries and have priority over Helenbergh's senior unsecured
claims in a bankruptcy scenario. In addition, the holding company
lacks significant mitigating factors for structural subordination.
As a result, the expected recovery rate for claims at the holding
company will be lower.

In terms of environmental, social and governance factors, Moody's
has considered the company's status as a private company, its lower
corporate transparency and a less-developed corporate governance
structure compared with listed companies.

FACTORS THAT COULD LEAD TO AN UPGRADE OR DOWNGRADE OF THE RATINGS

Moody's could downgrade Helenbergh's CFR if the recovery prospects
for Helenbergh's creditors weaken further.

An upgrade is unlikely given the negative outlook.

However, positive rating momentum could develop if Helenbergh
repays its maturing debt obligations and improves its liquidity
position materially.

The principal methodology used in these ratings was Homebuilding
And Property Development Industry published in January 2018.

Helenbergh China Holdings Limited is a Guangdong-based residential
property developer. The company offers products such as apartments,
high-rise residential buildings and villas.  

[*] CHINA: More Private Developers Default on Debt
--------------------------------------------------
Wang Jing and Denise Jia at Caixin Global report that China's
property developers still face tight liquidity despite a series of
easing policies by the government.

In the third quarter, 13 out of 14 first-time bond defaulters were
property companies, Caixin discloses citing a report by Huachuang
Securities on Oct. 19.

All of the developers are private companies with annual sales of
CNY100 billion (US$13.84 billion) or less, Caixin notes. Most of
the defaults were on offshore and private-placement bonds.




=========
I N D I A
=========

A E INFRA: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of A E Infra
Projects Private Limited (AEIPL) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Bank Guarantee        1.5        CRISIL D (Issuer Not
                                    Cooperating)

   Letter Of Guarantee   3.5        CRISIL D (Issuer Not
                                    Cooperating)

   Overdraft Facility    5          CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with AEIPL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of AEIPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on AEIPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
AEIPL continues to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

AEIPL was incorporated in 2009, promoted by Mr. Mukesh N Barot and
Mr. Rajesh N Barot. The company is a civil contractor based in
Mumbai and undertakes subcontracting, mostly in Thane, Sangli (both
in Maharashtra) and Gujarat.


ACCURATE INFRA: CRISIL Keeps D Debt Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Accurate
Infra Industries Private Limited (AIIPL) continue to be 'CRISIL D
Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit           3          CRISIL D (Issuer Not
                                    Cooperating)

   Term Loan             8          CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with AIIPL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of AIIPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on AIIPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
AIIPL continues to be 'CRISIL D Issuer Not Cooperating'.

Incorporated in 2012, Accurate Infra Industries Private Limited
(AIIPL) is promoted by Mr. Jagdish Poriya. The company manufactures
Autoclave Aerated Conctrete Blocks (AAC) which are used in building
construction.


AKANKSHA POULTRY: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Akanksha
Poultry Farm (APF) continue to be 'CRISIL D Issuer Not
Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit            1         CRISIL D (Issuer Not
                                    Cooperating)

   Proposed Long Term     5         CRISIL D (Issuer Not  
   Bank Loan Facility               Cooperating)

CRISIL Ratings has been consistently following up with APF for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of APF, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on APF
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
APF continues to be 'CRISIL D Issuer Not Cooperating'.

APF, established in 2010 by Mr Anil Shirsath, produces broiler
chicken on a contract manufacturing basis. AFMC, a proprietary
concern of Mr Shirsath's wife, Ms. Savita Anil Shirsath, was formed
in 2011 for manufacturing poultry feed, and meets around 80% of
APF's feed requirements.


AMARAVATHI SPINNING: CRISIL Keeps D Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Amaravathi
Spinning Mills (Rajapalayam) Private Limited (ASMRPL) continue to
be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Bank Guarantee       0.53        CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit          7           CRISIL D (Issuer Not
                                    Cooperating)

   Export Packing       0.5         CRISIL D (Issuer Not
   Credit                           Cooperating)

   Letter of Credit     2           CRISIL D (Issuer Not
                                    Cooperating)

   Proposed Long Term   1.9         CRISIL D (Issuer Not
   Bank Loan Facility               Cooperating)

CRISIL Ratings has been consistently following up with ASMRPL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of ASMRPL, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on
ASMRPL is consistent with 'Assessing Information Adequacy Risk'.
Based on the last available information, the ratings on bank
facilities of ASMRPL continues to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

Incorporated in 1989, ASMRPL manufactures cotton yarn. Its facility
in Rajapalayam (Tamil Nadu) has a capacity of 12,168 spindles. Its
operations are spread across Coimbatore, Karur, Salem, and Erode
(all in Tamil Nadu).


BHAGIRATH DAIRY: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Bhagirath
Dairy Private Limited (BDPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit           0.5        CRISIL D (Issuer Not
                                    Cooperating)

   Term Loan            13          CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with BDPL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of BDPL, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on BDPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
BDPL continues to be 'CRISIL D Issuer Not Cooperating'.

BDPL, incorporated in 2012, is promoted by Mr. Bhagirath Choudhary,
Mr Mohan Choudhary and Mrs Tulchi Devi. The company set up a milk
processing unit with installed capacity of 5 lakhs litres per day
in Jodhpur, Rajasthan which commenced commercial operations in
October 2016. The company manufactures dairy products for Amul on
job work basis.


BHARAT SCANS: CRISIL Keeps D Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Bharat Scans
Private Limited (BSPL) continue to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit           0.47       CRISIL D (Issuer Not
                                    Cooperating)

   Long Term Loan        2.75       CRISIL D (Issuer Not
                                    Cooperating)

   Overdraft Facility    4          CRISIL D (Issuer Not
                                    Cooperating)

   Proposed Working      1.31       CRISIL D (Issuer Not
   Capital Facility                 Cooperating)

   Working Capital       0.97       CRISIL D (Issuer Not
   Facility                         Cooperating)

   Working Capital       0.50       CRISIL D (Issuer Not
   Term Loan                        Cooperating)

CRISIL Ratings has been consistently following up with BSPL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of BSPL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on BSPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
BSPL continues to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

Set up in 1995, BSPL operates six diagnostic centres in Tamil Nadu.
It is promoted by Dr Rajamani Emmanuel Gunaseelan and Dr Beula
Emmanuel.


CHOPRA HOTEL: CRISIL Keeps D Debt Rating in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Chopra Hotel &
Resorts (CHR) continues to be 'CRISIL D Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Term Loan             11.1       CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with CHR for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of CHR, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on CHR
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
CHR continues to be 'CRISIL D Issuer Not Cooperating'.

CHR, a partnership firm set up in 2013, has recently established a
44-room three star hotel in Jalandhar (Punjab) for which it has a
marketing and management tie up with Ramada Encore (a brand under
Wyndham Hotel Chain). The hotel commenced operations in January
2017. Mr Kamal Chopra, his two sons, Mr Umesh Chopra and Mr Ravish
Chopra, and nephew, Mr Gaurav Chopra are the promoters.


COMPAQ INTERNATIONAL: Insolvency Resolution Process Case Summary
----------------------------------------------------------------
Debtor: Compaq International Private Limited

        Registered office:
        Compaq House, VPO Shadipur
        Khajuri Road, Yamuna Nagar
        Haryana 135001
        India

        Corporate office:
        81-A1, Model Town
        Opp. Kalra Eye Hospital
        Yamuna Nagar 135001
        Haryana, India

Insolvency Commencement Date: October 17, 2022

Court: National Company Law Tribunal, Chandigarh Bench

Estimated date of closure of
insolvency resolution process: April 12, 2023
                               (180 days from commencement)

Insolvency professional: Chandan Bhatia

Interim Resolution
Professional:            Chandan Bhatia
                         House No. 1321
                         Housing Board Colony
                         Sector 29, Faridabad
                         Haryana 121008
                         E-mail: chandanbhatia.ip@gmail.com
                                 cirp.compaqinternational@
                                 gmail.com

Last date for
submission of claims:    October 28, 2022


D K CERAMIC: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of D K Ceramic
(DKC) continue to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Bank Guarantee       1.25        CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit          2           CRISIL D (Issuer Not
                                    Cooperating)

   Proposed Long Term   5.05        CRISIL D (Issuer Not
   Bank Loan Facility               Cooperating)

   Term Loan            4.2         CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with DKC for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of DKC, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on DKC
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
DKC continues to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

DKC is a Morbi, Gujarat-based partnership firm set up in 2014. The
firm manufactures ceramic wall and floor tiles.


DIAMONDSTAR: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Diamondstar
continue to be 'CRISIL D Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Packing Credit        1.71       CRISIL D (Issuer Not
                                    Cooperating)

   Post Shipment         2.58       CRISIL D (Issuer Not
   Credit                           Cooperating)

   Proposed Short        9.71       CRISIL D (Issuer Not
   Term Bank                        Cooperating)
   Loan Facility         
                            
CRISIL Ratings has been consistently following up with Diamondstar
for obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of Diamondstar, which restricts
CRISIL Ratings' ability to take a forward-looking view on the
entity's credit quality. CRISIL Ratings believes that rating action
on Diamondstar is consistent with 'Assessing Information Adequacy
Risk'. Based on the last available information, the ratings on bank
facilities of Diamondstar continues to be 'CRISIL D Issuer Not
Cooperating'.

Diamondstar, set up in 1967, cuts and polishes diamonds. It
predominantly deals in large diamonds in shapes such as marquise,
pear, and round. The firm has three partners, Mr Rupesh Shah and Mr
Nilesh Shah.


FUTURE RETAIL: Deadline for Bids Extended to November 3
-------------------------------------------------------
Business Standard reports that the deadline for submission of
expressions of interest for debt-ridden Future Retail Ltd (FRL) has
been extended by almost two weeks to November 3.

As per the modified invitation of expression of interest (EoI) for
the Future Group firm undergoing Corporate Insolvency Resolution
Process (CIRP), the last date for the prospective buyers to submit
their EOI is November 3.

Earlier, the last date for the prospective resolution applicants
(PRA) for submission of EoI was October 20, 2022, Business Standard
notes.

Now, a final list of PRAs will be published on November 20, 2022
and the deadline for the submission of the resolution plan is
December 15, 2022, as per the modified invitation for submitting
EoI, Business Standard relays.

"It is clarified that the EOIs submitted by all interested
prospective resolution applicants . . . prior to this corrigendum
and Modified IEOI shall continue to be considered in the ongoing
corporate insolvency resolution process of FRL and need not be
resubmitted," it added.

According to Business Standard, PRAs should have a minimum tangible
net worth of INR100 crore along with minimum assets under
management (AUM)/committed funds available for investment of INR250
crore.

As of September 2, 2022, the resolution professional (RP) has
received claims of INR21,432.82 crore from financial creditors,
which mainly include banks and financial institutions, Business
Standard discloses.

Operational creditors of the Future group firm have filed claims
worth INR2,464.41 crore, according to the documents uploaded on the
FRL website.

Besides, it has received claims worth INR55.13 crore from workmen/
employees for their dues. The RP has also received claims from
statutory operational creditors, such as ESIC, VAT and GST
departments, of INR58.36 crore.

As per the EOI invitation document, FRL currently has access to 302
leased retail stores spread across 23 states and Union territories,
consisting of 30 large format stores such as Big Bazaar and FBB
stores and 272 small format stores, Business Standard notes.

The Mumbai bench of the National Company Law Tribunal (NCLT) had on
July 20 directed initiating CIRP against FRL, admitting a plea
filed by Bank of India, Business Standard recounts.

Section 12 (1) of the Insolvency and Bankruptcy Code (IBC) mandates
a CIRP to be completed within a time frame of 180 days from the
date of admission of the application. However, under the request of
the RP, the NCLT can extend the duration by another 90 days.

It should be mandatorily completed within 330 days, including any
extension and the time taken in legal proceedings.

FRL was part of the 19 group companies operating in retail,
wholesale, logistics and warehousing segments which were supposed
to be transferred to Reliance Retail as part of a INR24,713-crore
deal announced in August 2020.

The deal was called off by the billionaire Mukesh Ambani-led
Reliance Industries Ltd in April. After that, FRL committed several
defaults on payments, Business Standard notes.

Future Group operates multi-branded retail outlets. The company's
retail chains include department stores, outlet stores, sportswear,
home improvement and consumer durables, supermarket, and
convenience stores as well as food parks.

As reported in the Troubled Company Reporter-Asia Pacific in late
July 2022, an Indian court agreed to send Future Retail Ltd. into
bankruptcy, allowing the creditors to find a new owner for the
beleaguered retailer.  According to Bloomberg News, the National
Company Law Tribunal on July 20 gave its verdict on a petition by
Bank of India to start the bankruptcy-resolution process for the
cash-strapped retailer. It dismissed allegations from the local
unit of Amazon.com Inc. that Future Retail's lenders were colluding
with its founders to push the firm into insolvency. The court also
appointed an administrator to take over the management at Future
Retail.


HILLWOOD FURNITURE: CRISIL Keeps D Ratings in Not Cooperating
-------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Hillwood
Furniture Private Limited (HFPL) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Bank Guarantee       0.5         CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit          3           CRISIL D (Issuer Not
                                    Cooperating)

   Letter of Credit    35           CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with HFPL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of HFPL, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on HFPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
HFPL continues to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

For arriving at its ratings, CRISIL Ratings has combined the
business and financial risk profiles of HFPL and Hillwood Imports &
Exports Pvt Ltd (HIEPL). This is because both the companies,
together referred to as the Hillwood group, have a common promoter,
operate in similar lines of business, and have fungible funds.

HFPL based in Kerala, were incorporated in 2001-02 and process
timber logs. HFPL also manufactures building materials such as
window, door, and kitchen frames. HFPL primarily deals in teakwood,
while HIEPL deals mostly in hardwood.


JET AIRWAYS: Ordered to Clear Unpaid Provident Fund, Gratuity
-------------------------------------------------------------
Livemint.com reports that Appellate tribunal NCLAT on Oct. 21
directed Jet Airways owner Jalan-Kalrock consortium to clear the
unpaid provident fund and gratuity dues of employees.

According to Livemint.com, NCLAT has directed the former resolution
professional to "compute the payments to be made to workmen and
employees within one month from today" and communicate the same to
the Jalan-Kalrock consortium to take steps for the payment.

A two-member NCLAT bench had asked the new owner to make payment of
provident fund dues as admitted by the resolution professional.

"Successful Resolution Applicant is directed to make payment of
unpaid provident fund to the workmen till the date of insolvency
commencement, after deducting the amount already paid towards the
provident fund in the Resolution Plan to the workmen," said the
NCLAT, notes the report.

Livemint.com relates that the NCLAT also cleared that the workmen
are also entitled to payment of their gratuity dues as on the
insolvency commencement date, after adjusting any amount towards
gratuity paid under the resolution plan.

"Employees shall also be entitled to the gratuity, which fell due
up to insolvency commencement date," said the National Company Law
Appellate Tribunal (NCLAT).

However, the tribunal said that the entitlement of those employees
and workmen, who were demerged into AGSL (Airways subsidiary Airjet
Ground Services Ltd), a subsidiary of Jet Airways shall not be
there, since the demerger has not been treated as a termination of
their services, Livemint.com relays.

"The employees are also entitled to the payment of their full
provident fund, unpaid up to the date of the insolvency
commencement date," said the 143-page-long NCLAT order.

Livemint.com adds that the order also said, "It is made clear that
full payment of provident fund would be of that unpaid part of
provident fund, which has not been deposited by the Corporate
Debtor in the EPFO".

However, the appellate tribunal denied other prayers by the workmen
and employees of Jet Airways.

The NCLAT order came over the petition challenging the orders of
the Mumbai bench of the National Company Law Tribunal, which had on
June 22, 2021, approved the bids of the Jalan-Kalrock consortium.

Five appeals have been filed by workmen and employees of Jet
Airways (India) and three by operational creditors.

                         About Jet Airways

Based in Mumbai, India, Jet Airways (India) Limited was one of
India's top airlines founded by Naresh Goyal.  It provided
passenger and cargo air transportation services as well aircraft
leasing services.  It operated flights to 66 destinations in India
and international countries.  

Jet Airways on April 17, 2019, halted all flight operations after
its lenders rejected its plea for emergency funds.

On June 20, 2019, the National Company Law Tribunal (NCLT), Mumbai
Bench, accepted an insolvency petition against Jet Airways filed by
its creditors as they attempt to recover some of their dues.

Ashish Chhawchharia of Grant Thornton India has been named as the
resolution professional in the case.  Law firm Cyril Amarchand
Mangaldas will represent the interests of the lenders' consortium,
according to a Reuters report.

Creditors have filed claims worth INR30,907 crore, according to
Financial Express.  The RP has so far admitted claims worth over
INR14,000 crore.

In July last year, the Jalan-Kalrock consortium was declared as the
winning bidder for Jet Airways. In June last year, the NCLT
approved the consortium's resolution plan for the troubled
carrier.

Jet Airways got its air operator certificate revalidated in May
this year. The Mumbai-based company had plans to resume operations
in October but has not provided any official comments on the same,
according to Financial Express.


KARTHIKEYA AGRO: CRISIL Keeps D Debt Rating in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Karthikeya
Agro Industries (KAI) continues to be 'CRISIL D Issuer Not
Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit            12        CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with KAI for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of KAI, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on KAI
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
KAI continues to be 'CRISIL D Issuer Not Cooperating'.

KAI was established in 2013, in Nellore, Andhra Pradesh, by Mr. G.
Madhusudhana Rao along with his wife Ms. G Naga Malleswari. It
processes rice and sells mainly to wholesalers and brokers in all
over India.


KARYAVATTOM SPORTS: Ind-Ra Keeps 'D' Rating in NonCooperating
-------------------------------------------------------------
India Ratings and Research (Ind-Ra) has maintained Karyavattom
Sports Facilities Limited's bank loans in the non-cooperating
category. The issuer did not participate in the rating exercise
despite continuous requests and follow-ups by the agency.
Therefore, investors and other users are advised to take
appropriate caution while using these ratings. The rating will
continue to appear as 'IND D (ISSUER NOT COOPERATING)' on the
agency's website.

The instrument-wise rating action is:

-- INR2.415 bil. Senior project bank loans maintained in the non-
     cooperating category with IND D (ISSUER NOT COOPERATING)
     rating.

Note:  ISSUER NOT COOPERATING; the ratings were last reviewed on
July 30, 2019. Ind-Ra is unable to provide an update, as the agency
does not have adequate information to review the ratings.

Company Profile

Karyavattom Sports Facilities is a special purpose vehicle
sponsored by IL&FS Transportation Networks Limited ('IND D (ISSUER
NOT COOPERATING)'). It was set up to develop a multi-purpose
greenfield stadium in Karyavattom, Thiruvananthapuram, Kerala, on a
design, build, operate and transfer annuity basis. The project
achieved the final completion date on February 29, 2016.


KERALA INFRASTRUCTURE: Fitch Alters Outlook on 'BB' IDRs to Neg.
----------------------------------------------------------------
Fitch Ratings has revised the Outlook on India-based Kerala
Infrastructure Investment Fund Board (KIIFB) to Negative from
Stable, and affirmed the Long-Term Foreign- and Local-Currency
Issuer Default Ratings (IDRs) at 'BB'.

The rating action follows Fitch's revision of the Outlook on the
State of Kerala to Negative, from Stable, on October 7, 2022; see
Fitch Revises State of Kerala's Outlook to Negative, Affirms Rating
at 'BB'.

KEY RATING DRIVERS

Fitch categorises KIIFB as credit-linked to the sponsor and
equalises the ratings with that of State of Kerala. As a result,
Fitch has taken similar rating action on KIIFB after the Outlook
revision on State of Kerala.

The rating drivers for KIIFB's Long-Term Foreign-Currency IDR are
unaffected and the IDR has been affirmed.

Derivation Summary

Under Fitch's Government-Related Entities (GRE) Rating Criteria,
KIIFB's GRE support score is assessed at 50 points, reflecting a
combination of a 'Very Strong' assessment for status, ownership,
control and support record and financial implications of default,
and 'Strong' socio-political implications of default. In addition,
KIIFB's debt is 100% guaranteed by the government of Kerala, which
leads to its ratings being equalised with those of the state,
irrespective of assessment score as well as Standalone Credit
Profile.

Debt Ratings

- INR50.0 billion medium-term note (MTN) programme at 'BB'

- INR21.5 billion 9.723% senior secured noted due 2024 affirmed at
'BB'

Issuer Profile

KIIFB was founded in November 1999. The Kerala Infrastructure
Investment Fund Act was amended in 2016, which empowered KIIFB to
raise money through financial instruments approved by the
Securities and Exchange Board of India and the Reserve Bank of
India to accelerate the state's infrastructure investment.

RATING SENSITIVITIES

Factors that could, individually or collectively, lead to negative
rating action/downgrade:

- Downgrade action on the State of Kerala would result in similar
action on KIIFB.

Factors that could, individually or collectively, lead to positive
rating action/upgrade:

- Removal of the Negative Outlook on the State of Kerala would
result in similar action on KIIFB.

Any rating action on KIIFB's IDRs would result in a similar action
on the ratings of the MTN programme and the drawdowns.

ESG Considerations

Fitch does not provide ESG scores for KIIFB, as its ratings and ESG
profile are derived from its parent.

   Entity/Debt                    Rating           Prior
   -----------                    ------           -----
Kerala Infrastructure
Investment Fund Board    LT IDR     BB   Affirmed    BB

                         LC LT IDR  BB   Affirmed    BB

   senior secured        LT         BB   Affirmed    BB


KUGD SERVICES PRIVATE: Insolvency Resolution Process Case Summary
-----------------------------------------------------------------
Debtor: M/s KUGD Services Private Limited
        7, Khullar Farms
        Mandi Road, Mehrauli
        New Delhi DL 110030

Insolvency Commencement Date: October 17, 2022

Court: National Company Law Tribunal, New Delhi Bench

Estimated date of closure of
insolvency resolution process: April 11, 2023
                               (180 days from commencement)

Insolvency professional: Mr. Dharmendra Kumar

Interim Resolution
Professional:            Mr. Dharmendra Kumar
                         30, Tower-1, Supreme Enclave
                         Mayur Vihar, Phase-1
                         New Delhi 110091
                         E-mail: kumard36@hotmail.com

                            - and -

                         Stellar Insolvency Professionals LLP
                         Suite 10, 3rd Floor
                         New Delhi House
                         27 Barakhamba Road
                         Connaught Place
                         New Delhi 110001
                         E-mail: cirp.kspl@gmail.com

Last date for
submission of claims:    October 29, 2022


L N CONSTRUCTIONS: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of L N
Constructions (LN) continue to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Bank Guarantee          7        CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit             4        CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with LN for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of LN, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on LN is
consistent with 'Assessing Information Adequacy Risk'. Based on the
last available information, the ratings on bank facilities of LN
continues to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

LN was established as a partnership concern by Mr. Sudarshan Reddy
and his family in 2004. The firm undertakes construction of
irrigation projects, roads, and bridges for the Government of
Andhra Pradesh and the Indian Railways. It is based in Hyderabad.


LOK RAJ: CRISIL Keeps D Debt Ratings in Not Cooperating Category
----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Lok Raj Saini
Infra-Tech Private Limited continue to be 'CRISIL D/CRISIL D Issuer
Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Bank Guarantee        0.55       CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit          12          CRISIL D (Issuer Not
                                    Cooperating)

   Funded Interest       3.58       CRISIL D (Issuer Not
   Term Loan                        Cooperating)

   Working Capital       9.87       CRISIL D (Issuer Not
   Term Loan                        Cooperating)

CRISIL Ratings has been consistently following up with Lok Raj for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of Lok Raj, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on Lok
Raj is consistent with 'Assessing Information Adequacy Risk'. Based
on the last available information, the ratings on bank facilities
of Lok Raj continues to be 'CRISIL D/CRISIL D Issuer Not
Cooperating'.

Set up as a proprietorship concern by Mr Lokraj Saini in 1987, it
was reconstituted as a partnership firm in April 2008 and a private
limited company in 2010. The company undertakes construction of
roads, bridges and other infrastructure development projects,
mainly in Himachal Pradesh (HP), mainly for government departments
like H.P. Public Works Department.


MAVERICK HOLDINGS: Ind-Ra Assigns BB LongTerm Issuer Rating
-----------------------------------------------------------
India Ratings and Research (Ind-Ra) has assigned Maverick Holdings
& Investments Private Limited (MHIPL) a Long-Term Issuer Rating of
'IND BB'. The Outlook is Stable.

The instrument-wise rating actions are:

-- INR1.0 bil. Term loan* due on March 2031 assigned with IND BB/

     Stable rating.

*Lease rental discounting (LRD) loan and funded interest term loan
(FITL)

ANALYTICAL APPROACH: To assign the ratings, Ind-Ra has taken a
consolidated view of MHIPL and its group company, Euroamer Garuda
Resorts (India) Private Limited (EGRIPL) as they are co-borrowers
for the LRD loan.  

Key Rating Drivers

Liquidity Indicator - Stretched:  On a consolidated basis, the
average maximum utilization of the fund-based working capital
limits and non-fund-based working capital limits was 97% and 95%,
respectively, for the 12 months ended August 2022, wherein the
fund-based limits were overutilized, including overutilization for
a continuous period of 51 days from March 9, 2022 to April 28,
2022.

On a consolidated basis, the working capital cycle deteriorated to
a negative 68 days in FY22 (FY21: negative 147 days), mainly due to
timely repayments to creditors. The agency believes that the
combined liquidity of MHIPL and EGRIPL with respect to the mall
business will be sufficient to meet its debt servicing obligations
over the tenure of the LRD debt. Ind-Ra expects the consolidated
debt service coverage ratio (DSCR) for FY23 to be around 1.26x. The
LRD loans were restructured in February 2021 in view of the
pandemic-led disruptions. Furthermore, the bank had allowed
principal and interest repayment moratorium until January 2023.
However, the company has started paying its interest obligations
for the LRD loans from April 2022. In addition, the management is
planning a principal prepayment of INR20 million of the FITL. The
firm has principal repayment obligations of INR58 million and
INR149 million for FY23 and FY24, respectively, which would be
adequately serviced by its projected cash flows. Figures for FY22
are provisional in nature.

Modest EBITDA Margins: In FY22, the consolidated EBITDA margins
improved to 23.62% (FY21: 20.57%, FY20: 34.16%), led by an increase
in the income from lease rentals, which typically offer higher
margins. The ROCE was 5.9% in FY22 (FY21: 3%, FY20: 8.8%). The
EBITDA margins for the mall business (including both MHIPL and
EGRIPL), improved to 45.4% (FY21: 26.9%, FY20: 55.2%), supported by
the recovery in lease rentals. However, the EBITDA margin for
MHIPL's civil construction business fell to 12.8% in FY22 (FY21:
17.7%, FY20: 8.1%) due an increase in the prices of raw material.
MHIPL's standalone EBITDA margin stood at 25.5% in FY22(FY21:
23.2%, FY20: 35.9%). On a standalone basis, EGRIPL incurred an
EBITDA loss of INR7 million in FY22(FY21: loss of INR12 million,
FY20: EBITDA profit of INR24 million) Ind-Ra expects the
consolidated EBITDA margin to improve in FY23 due to further
increase in the share of lease rentals in the total revenue.

Moderate Credit Metrics: In FY22, the consolidated credit metrics
improved on account of an increase in the absolute EBITDA to
INR255.7 million (FY21: INR159 million, FY20: INR373 million). The
interest coverage (operating EBITDA/gross interest expense) was
1.15x in FY22 (FY21: 0.8x, FY20: 1.9x) and the net leverage (total
adjusted net debt/operating EBITDA) was 8.14x (12.61x, 5.07x).
Ind-Ra expects the credit metrics to improve further in FY23, with
a likely increase in in the EBITDA and timely repayment of loans.
On a standalone basis, MHIPL's interest coverage was 1.2x in FY22
(FY21: 0.8x, FY20: 1.9x) and the net leverage was 8.14x (12.61x,
5.07x). EGRIPL does not have any outside liabilities or repayment
obligation as the LRD loan is shown in the books of MHIPL.

Location Advantage for Leased Assets: Garuda Mall, which is the
flagship mall of the entity, is situated in Ashok Nagar, Bangalore,
with a total leasable area of 285,435 square feet (sf).  It is
located in the heart of the central business district in Bangalore,
near Brigade Road. Garuda Yelahanka, with a total leasable area of
121,502sf, is situated in North Bangalore.  Garuda Swagath, which
has a total leasable area of 86,411sf and is located in Jayanagar,
Bangalore, caters to the residential areas surrounding it.

Reputed Anchor Tenant for Leased Assets: The ratings reflect the
stability in MHIPL's and EGRIPL's revenue due to their long term
associations with anchor tenants such as Inox Leisure Ltd, Shoppers
Stop Ltd, Trent Ltd and Reliance Projects & Property Management
Services Ltd; these reputed tenants account for 45% of the total
carpet area that has been given on lease (on aggregate basis,
including the area leased by EGRIPL). Rent for Inox Leisure Ltd,
which occupies an area of 45,906sf in Garuda Mall, is collected by
EGRIPL; rent from all other tenants is collected by MHIPL. On an
average, MHIPL and EGRIPL have a lease period contract of 90 months
with their counterparties. In addition, MHIPL's and EGRIPL's strong
associations with the existing tenants helps them renew contracts,
and they have also received letters of intent from new tenants,
thereby providing strong revenue visibility.  As of September 2022,
the occupancy level was 85%, with a total carpet area of 493,348 sf
(including the area leased by EGRIPL).

Operating Risks for Civil Construction Business; Geographic
Concentration: The firm operates in a highly fragmented industry,
with a few large players and a considerable number of small- to
medium-scale entities. Furthermore, projects are awarded to
contractors on a competitive bidding basis. These factors have led
to intense competition in the industry. The escalation clause in
the contracts is limited to 5%, making the company vulnerable to
volatility in raw material prices. In addition, the firm's
operations are restricted to Karnataka, which exposes it
region-specific political and economic risks. Moreover, out of the
total order book, orders worth INR5,383 million are slow-moving due
to delays caused by covid-led disruptions, land acquisition issues
and funding issues on the part of the customers.

Small Scale of Operations; Steady Recovery in Business: The revenue
on a consolidated basis increased to INR1,081 million in FY22
(FY21: INR772 million, FY20: INR1,094 million), led by a recovery
in lease rentals. In FY21, the consolidated revenue had declined
sharply on account of covid-led disruptions, as malls had been
closed by the government and the entity had provided wavier for an
aggregate period of around six months and relaxation of 30%-50% on
the payment of lease rentals to tenants that were facing financial
stress. The company achieved revenue of INR76 million during
April-May 2022. In FY23, Ind-Ra expects the revenue to be higher on
a yoy basis on account of the business returning to normalcy post
covid.

On a standalone basis, MHIPL recorded a revenue of INR1,031 million
in FY22 (FY21: INR735 million; FY20: INR975 million). The income
from lease rentals increased to INR301 million in FY22 (FY21:
INR198 million, FY20: INR468 million). The revenue from MHIPL's
civil contract business rose to INR730 million in FY22 (FY21:
INR530 million, FY20: INR489 million) due to timely execution of
orders. As on 31 March 2022, MHIPL had an unexecuted order book of
INR8,702.5 million, providing a strong revenue visibility of 11.9x
(based on FY22 civil construction revenue). Out of the total order
book, the management expects to execute orders worth INR1,250
million in FY23.  Ind-Ra expects MHIPL's civil construction revenue
to improve in FY23, given the sizeable order book.

EGRIPL's standalone revenue rose to INR50 million in FY22 (FY21:
INR37 million, FY20: INR119 million). Income from lease rentals
increased to INR37 million (FY21: INR10 million, FY20: INR47
million) but it is yet to reach pre-covid levels, due to relaxation
given in view of the covid-led disruptions. In addition, revenue
has been subdued due to lower common area maintenance charges,
parking charges, electricity charges, advertisement fees and other
miscellaneous charges being collected from the tenants. In FY23,
Ind-Ra expects the revenue for EGRIPL to improve on account of the
business recovering from the impact of covid-led issues.

Experienced Promoters: The promoter, B.N. Garudachar, has an
experience of around a decade in the commercial leasing business
along with more than five years of experience in the civil
construction business.

Rating Sensitivities

Negative: Any decline in the occupancy levels and/or delays in the
receipt of rental income, leading to deterioration in the DSCR with
respect to LRD loan will be negative for the ratings. Any decrease
in profitability along with an increase in the working capital,
leading to stretched liquidity for the civil construction business,
leading to deterioration in the credit profile could also lead to a
negative rating action.

Positive: Increase in lease rentals, leading to higher cash
generation and/or a substantial decline in the debt subsequently,
leading to a strong improvement in the DSCR with respect to the LRD
loan will be positive for the ratings. A sustained increase in the
revenue and successful execution of orders for the civil
construction business while improving its liquidity and credit
profile could also lead to a positive rating action.

Company Profile

Incorporated in 1991 and promoted by  B.N. Garudachar and B.G.
Uday, MHIPL operates three shopping malls, namely, Garuda Mall,
Garuda Swagath Mall, and Garuda Yelahanka Mall in Bangalore. The
company is also engaged as a civil contractor for redevelopment
projects for the government of Karnataka. EGRIPL is involved in
maintaining the abovementioned malls. Its revenue is derived
through common area maintenance charges, parking charges,
electricity charges, advertisement fees and other miscellaneous
charges from the three malls. EGRIPL also collects lease rent from
Inox Leisure Ltd, which is situated in Garuda Mall.


MHETRE FOODS: CRISIL Keeps D Debt Ratings in Not Cooperating
------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Mhetre Foods
Private Limited (MFPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit            4         CRISIL D (Issuer Not
                                    Cooperating)

   Long Term Loan         7.5       CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with MFPL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of MFPL, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on MFPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
MFPL continue to be 'CRISIL D Issuer Not Cooperating'.

Incorporated in 2011, MFPL processes vegetables and commenced
operations in September 2015. The company, promoted by Mr Dilip
Mhetre, Mr Prakash Mhetre and Mr Vikas Mhetre, is based in Daund
(Maharashtra).


MM DETERGENTS: Ind-Ra Keeps BB LT Issuer Rating in Non-Cooperating
------------------------------------------------------------------
India Ratings and Research (Ind-Ra) has maintained M.M. Detergents
Company Private Limited's Long-Term Issuer Rating of 'IND BB
(ISSUER NOT COOPERATING)'  in the non-cooperating category and has
simultaneously withdrawn it.

The instrument-wise rating action is:

-- INR450 mil. Fund-based limit* maintained in the non-
     cooperating category and withdrawn.

*Maintained at 'IND BB (ISSUER NOT COOPERATING)'/'IND A4+ (ISSUER
NOT COOPERATING)' before being withdrawn

Key Rating Drivers

The ratings have been maintained in the non-cooperating category
before being withdrawn because the issuer did not participate in
the rating exercise despite repeated requests by the agency, and
has not provided information  about the interim financials,
sanctioned bank facilities and utilization, business plan, and
projections for next three years, information on corporate
governance, and management certificate.

Ind-Ra is no longer required to maintain the ratings, as the agency
has received a no-objection certificate from all lenders. This is
consistent with the Securities and Exchange Board of India's
circular dated March 31, 2017 for credit rating agencies.

Company Profile

Incorporated in 1993, M.M. Detergents Company is engaged in the
trading of an agricultural commodity (wheat) and the processing of
detergent powders.


MY CAR: CRISIL Keeps D Debt Ratings in Not Cooperating Category
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of My Car
(Indore) Private Limited (MCIPL) continue to be 'CRISIL D/CRISIL D
Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Bank Guarantee        3          CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit           8          CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit           4          CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit          13.02       CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit           8          CRISIL D (Issuer Not
                                    Cooperating)

   Term Loan             0.98       CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with MCIPL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of MCIPL, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on MCIPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
MCIPL continue to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

MCIPL, set up in 2009 by Mr. Saurabh Garg, is an authorized dealer
of Maruti Suzuki India Ltd (MSIL) in Madhya Pradesh. It has two
showrooms in Indore. The company also deals in MSIL spare parts.


MY FONE: CRISIL Keeps D Debt Rating in Not Cooperating Category
---------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of MY Fone
Teleservices Private Limited (MFTPL) continues to be 'CRISIL D
Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit            5         CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with MFTPL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of MFTPL, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on MFTPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
MFTPL continue to be 'CRISIL D Issuer Not Cooperating'.

MFTPL, founded in Bhopal (Madhya Pradesh) in 2008, by Mr. Saurabh
Garg and his family members, distributes mobile handsets and
accessories; and computers and laptops of various brands in Bhopal
(Madhya Pradesh).


NAV JYOTI: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Nav Jyoti
Agro Foods Private Limited (NJAFPL) continue to be 'CRISIL D Issuer
Not Cooperating'.

                        Amount
   Facilities        (INR Crore)     Ratings
   ----------        -----------     -------
   Cash Credit           120         CRISIL D (Issuer Not
                                     Cooperating)

   Term Loan               2.4       CRISIL D (Issuer Not
                                     Cooperating)

   Warehouse Financing    10         CRISIL D (Issuer Not
                                     Cooperating)

   Warehouse Financing    20         CRISIL D (Issuer Not
                                     Cooperating)

CRISIL Ratings has been consistently following up with NJAFPL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of NJAFPL, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on
NJAFPL is consistent with 'Assessing Information Adequacy Risk'.
Based on the last available information, the ratings on bank
facilities of NJAFPL continue to be 'CRISIL D Issuer Not
Cooperating'.

Incorporated in 2011 and based in Karnal (Haryana), NJAFPL mills,
processes, and sorts basmati rice. Operations are managed by Mr.
Rajinder Singla and his sons Mr. Pankaj Singla and Mr. Manoj
Singla. Its plant is in Karnal.

OVRVIEW TECHNOLOGIES: Insolvency Resolution Process Case Summary
----------------------------------------------------------------
Debtor: Ovrview Technologies Private Limited
        4073 Joy Apartments
        Dwarka, Sector-2
        New Delhi South West Delhi
        DL 110075
        IN

Insolvency Commencement Date: October 14, 2022

Court: National Company Law Tribunal, New Delhi Bench

Estimated date of closure of
insolvency resolution process: April 11, 2023

Insolvency professional: Vijay Kumar

Interim Resolution
Professional:            Vijay Kumar
                         Flat No. 172, Plot No. 7C
                         Green Tower Apartment
                         Sector-23, Dwarka
                         New Delhi 77
                         India
                         E-mail: vk_hv@yahoo.co.in
                                 cirp.otpl22@outlook.com

Last date for
submission of claims:    October 28, 2022


PEGASUS RETAIL: Insolvency Resolution Process Case Summary
----------------------------------------------------------
Debtor: Pegasus Retail India Private Limited
        Flat No. 501, Princess Empire
        Race Course Road
        Indore, MP 452001
        IN

Insolvency Commencement Date: October 15, 2022

Court: National Company Law Tribunal, Indore Bench

Estimated date of closure of
insolvency resolution process: April 13, 2023
                               (180 days from commencement)

Insolvency professional: Mr. Navin Khandelwal

Interim Resolution
Professional:            Mr. Navin Khandelwal
                         206, Navneet Plaza
                         5/2, Old Palasia
                         Indore 452018
                         E-mail: navink25@yahoo.com
                                 ibc.pegasus@gmail.com

Last date for
submission of claims:    October 29, 2022


PRAKASH VANIJYA: Insolvency Resolution Process Case Summary
-----------------------------------------------------------
Debtor: Prakash Vanijya Private Limited
        Premlata Building
        39 Shakespeare Sarani
        5th Floor, Kolkata
        West Bengal 700017

Insolvency Commencement Date: October 17, 2022

Court: National Company Law Tribunal, Kolkata Bench

Estimated date of closure of
insolvency resolution process: April 15, 2023

Insolvency professional: Anil Agarwal

Interim Resolution
Professional:            Anil Agarwal
                         Unit no. 508, 5th Floor
                         1865, Rajdanga Main Road
                         Kolkata, West Bengal 700107
                         E-mail: anil@dvaonline.in

                            - and -

                         AAA Insolvency Professionals LLP
                         Mousumi Co. Op. Housing Society
                         15B, Ballygunge Circular Road
                         Kolkata 700019
                         E-mail: prakashvanijya.ibc@gmail.com

Last date for
submission of claims:    October 31, 2022


PRASANNA METALS: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Sri Prasanna
Metals and Alloys (SPMA) continue to be 'CRISIL D/CRISIL D Issuer
Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit           7.5        CRISIL D (Issuer Not
                                    Cooperating)

   Letter of Credit      1.5        CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with SPMA for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SPMA, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SPMA
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
SPMA continue to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

SPMA, set up in 2004, is involved in fabrication of structural
steel components used in cement factories and sugar mills. Its
manufacturing facility is in Vellore (Tamil Nadu). It is promoted
by three partners - N Muruganandam, R Manivannan and PS Veeramani.


PSK TEXTILES: Ind-Ra Affirms BB- Long-Term Issuer Rating
--------------------------------------------------------
India Ratings and Research (Ind-Ra) has affirmed PSK Textiles India
Private Limited's (PSK) Long-Term Issuer Rating to 'IND BB-' The
Outlook is Stable.

The instrument-wise rating actions are:

-- INR50.00 mil. Fund-based working capital limit affirmed with
     IND BB-/Stable/INDA4+ rating;

-- INR26.0 mil. Non-fund-based working capital limit affirmed
     with IND A4+ rating; and

-- INR208.6 mil. Term loan due on May 2024 affirmed with IND BB-
     /Stable rating.

Key Rating Drivers

The affirmation reflects the continued small scale of operations,
as indicated by revenue of INR175.5 million in FY22 (FY21: INR110.4
million). The growth in the revenue in FY22 was driven by the
recovery in business from the impact of pandemic-led disruptions.
During 5MFY22, the company earned revenue of INR35 million. While
the revenue is likely to grow steadily, Ind-Ra expects the scale of
operations to remain small in FY23 and over the medium term. The
figures for FY22 are provisional in nature.

The ratings reflect the weak credit metrics due to high debt levels
(FY22: INR380 million; FY21: INR357 million). The interest coverage
(operating EBITDA/net interest expense) improved to 2.4x in FY22
(FY21: 1.31x), led by the rise in the operating EBITDA to INR36.3
million (FY21: INR14.95 million). The interest coverage is likely
to remain at 2.2 times in FY23 and between 2x-3x in the medium
term. The net leverage (total adjusted net debt/operating EBITDAR)
of PSK remained high but improved to 9x in FY22 (FY21: 23.9x) due
to the rise in EBITDA. The leverage is likely to remain high over
the medium term owing to an increase in long-term debt to fund
PSK's planned capital expenditure of around INR160 million,
primarily for the installation of rooftop solar panels with 2MW
capacity for internal usage.

The ratings reflect the modest EBITDA margins due to the intense
competition in the industry. The margin rose to 20.7% in FY22
(FY21: 13.5%) due to an increase in the sales of high-margin
products. The ROCE was 6.8% in FY22 (FY21: 3.8%). The management
expects the EBITDA margin to be stable around 20% in FY23 and
improve over the medium term due to a continued increase in the
sales of higher-margin products.

Liquidity Indicator- Stretched: PSK's average utilization of the
fund-based limits was 82% during the 12 months ended June 2022.
The cash flow from operations improved to INR10 million in FY22
(FY21: nil) due to favorable changes in the working capital. The
net working capital cycle improved to 64 days in FY22 (FY21: 69
days) due to a decrease in the receivables days to around 73 days
(104 days). The cash and cash equivalent stood at INR0.6 million at
FYE22 (FYE21: INR0.74 million). The company has debt repayment
obligations of INR10 million in FY23 and INR12 million in FY24.
Ind-Ra expects the liquidity to improve in FY23 and over the medium
term.

The ratings benefit from the promoters' experience of over three
decades in the textile industry, which has led to established
relationships with customers and suppliers.

Rating Sensitivities

Negative: A decline in the scale of operations and the liquidity
position, leading to deterioration in the credit metrics, on a
sustained basis, will be negative for the rating.

Positive:  An improvement in the scale of operations along with an
improvement in the liquidity position and credit metrics, on a
sustained basis, will be positive for the rating.

Company Profile

Incorporated in 2005 by KS Shekar, Tamil Nadu-based PSK primarily
weaves fabrics on job work basis. PSK has its own windmill, which
has a capacity of 2.5MW. It mainly caters to  textile manufacturing
companies across India.


R.S. DREAMLAND: CRISIL Lowers Rating on INR12cr Term Loan to D
--------------------------------------------------------------
CRISIL Ratings has downgraded the rating of R.S. Dreamland Private
Limited (RSDPL) to 'CRISIL D Issuer Not Cooperating' from 'CRISIL
B/Stable Issuer Not Cooperating', as company has delayed servicing
its debt obligation.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Rupee Term Loan        12        CRISIL D (ISSUER NOT
                                    COOPERATING; Downgraded from
                                    'CRISIL B/Stable ISSUER NOT
                                    COOPERATING')

CRISIL Ratings has been consistently following up with RSDPL for
obtaining information through email dated May 10, 2022, July 11,
2022 and October 10, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the firm. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of the entity, which restricts its
ability to take a forward-looking view on the entity's credit
quality. CRISIL Ratings believes the rating action on RSDPL is
consistent with 'Assessing Information Adequacy Risk'.

Based on the best available information and feedback from the
banker, CRISIL Ratings has downgraded the rating to 'CRISIL D
Issuer Not Cooperating' from 'CRISIL B/Stable Issuer Not
Cooperating', as company has delayed servicing its debt
obligation.

RSDPL was established in 2006 by the Mr Kushi Ram Kundnani and is
engaged in development of residential property in Raipur,
Chhattisgarh. The company is currently engaged in development of a
residential project of about 175000 sq ft in the Raipur,
Chhatisgarh.


RAJ YAMAHA: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Raj Yamaha
(RY) continue to be 'CRISIL D Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit           8          CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit           0.75       CRISIL D (Issuer Not
                                    Cooperating)

   Cash Term Loan        1          CRISIL D (Issuer Not
                                    Cooperating)

   Proposed Cash         2          CRISIL D (Issuer Not
   Credit Limit                     Cooperating)

CRISIL Ratings has been consistently following up with RY for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of RY, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on RY is
consistent with 'Assessing Information Adequacy Risk'. Based on the
last available information, the ratings on bank facilities of RY
continues to be 'CRISIL D Issuer Not Cooperating'.

RY was established in 2009 as an authorized dealer of India Yamaha
Motor Pvt Ltd in Chennai. The proprietor, Mr H Rajkumar, manages
operations.


RANA MILK: CRISIL Keeps D Debt Rating in Not Cooperating Category
-----------------------------------------------------------------
CRISIL Ratings said the rating on bank facilities of Rana Milk
Foods Private Limited (RMF) continues to be 'CRISIL D Issuer Not
Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit            23        CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with RMF for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of RMF, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on RMF
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
RMF continues to be 'CRISIL D Issuer Not Cooperating'.

RMF was incorporated in 2004, by Mr Prem Singh Rana. The company
manufactures milk food products such as ghee, white butter and
skimmed milk powder and sells them under the brand, Royal. It has a
milk processing plant at Ludhiana, Punjab, with a handling capacity
of 5.0 lac litres per day (LLPD).


RELIANCE CAPITAL: Nippon Life Not Keen on Merging JV With Aditya
----------------------------------------------------------------
The Hindu BusinessLine reports that Japan's Nippon Life Insurance
has expressed concerns over the sale of equity in Reliance Nippon
Life Insurance under the insolvency proceedings of Reliance
Capital, as per sources with knowledge of the matter.

Following reports of Aditya Birla Capital submitting its bid for
the insurance arm of RCap, Nippon Life Insurance has approached the
administrator of Reliance Capital, stating that they would not
prefer to merge the JV with another company and are instead looking
to rope in a strategic partner to buy Reliance Capital's stake,
BusinessLine relates.

"We want to bring in a strategic partner with whom we can do
business for the long term," Nippon Life Insurance said in a letter
to the administrator, adding that it has no intention of merging
with another life insurance company or selling its stake, as per
sources.

Reliance Nippon Life Insurance is a 51:49 joint venture between
Reliance Capital and Nippon Life Insurance, the report notes. The
company was the only group entity to not receive any individual
bids during the submission of initial or non-bidding bids, which
ended on August 29.

However, earlier last week, Aditya Birla Capital approached the CoC
(committee of creditors) of Reliance Capital to bid for Reliance
Nippon Life Insurance, a request which has reportedly been approved
by the lenders, the report states.

Aditya Birla Capital is the promoter of two insurance
companies—Aditya Birla Health Insurance and Aditya Birla Sun Life
Insurance, which is also a 51:49 joint venture between the Aditya
Birla Group and Canada's Sun Life Financial Inc.

BusinessLine says IRDAI guidelines do not allow an entity to hold
over a 10 per cent stake in two insurance companies. This means
that if Aditya Birla Capital's bid for Reliance Nippon Life
Insurance is approved, the latter would likely be merged with
Aditya Birla Sun Life Insurance - something that Nippon Life
Insurance is not in favour of.

In case the merger goes through, Nippon Life Insurance's stake will
get diluted due to the presence of the third partner, Sun Life
Financial, and because Aditya Birla Sun Life Insurance is valued
higher than Reliance Nippon Life Insurance.

Nippon Life Insurance's stake could fall to as low as 15 per cent
in the merged entity, sources said, adds BusinessLine.

                       About Reliance Capital

Headquartered in Mumbai, India, Reliance Capital Limited --
https://www.reliancecapital.co.in/ -- a non-banking financial
company, primarily engages in lending and investing activities in
India, Singapore, and Mauritius. The company operates through
Finance & Investment, General Insurance, Life Insurance, Commercial
Finance, Home Finance, and Others segments. It offers life, health,
and general insurance products; brokerage and distribution
services, including stock broking, wealth management, and third
party distribution; and commercial and home finance services, such
SME, retail, microfinance, renewable, affordable housing, and home
loans, as well as loans against property and construction finance.
The company also provides asset reconstruction, institutional
broking, and proprietary investments services, as well as other
financial and allied services. The company was formerly known as
Reliance Capital & Finance Trust Limited and changed its name to
Reliance Capital Limited in January 1995.

On Nov. 29, 2021, the Reserve Bank of India superseded Reliance
Capital's board following payment defaults and governance issues,
and appointed Nageswara Rao Y as the administrator for the
bankruptcy process, Financial Express said. The regulator also
filed an application for initiation of Corporate Insolvency
Resolution Process (CIRP) against the company before the National
Company Law Tribunal's (NCLT) Mumbai bench.

In an order dated Dec. 6, 2021 of the National Company Law
Tribunal, Mumbai (NCLT), corporate insolvency resolution process
has been initiated against Reliance Capital as per the provisions
of the Insolvency and Bankruptcy Code (IBC), 2016.

Reliance Capital owes its creditors over INR19,805 crore, majority
of the amount through bonds under the trustee Vistra ITCL India,
The Economic Times of India said.

In February this year, RBI appointed administrator invited EoIs for
sale of Reliance Capital assets and subsidiaries.


SAFAL FLEXIBOND: CRISIL Keeps D Debt Ratings in Not Cooperating
---------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Safal
Flexibond Private Limited (Safal) continue to be 'CRISIL D Issuer
Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit           10         CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit           12.5       CRISIL D (Issuer Not
                                    Cooperating)

   Term Loan              1         CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with Safal for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of Safal, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on Safal
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
Safal continue to be 'CRISIL D Issuer Not Cooperating'.

Safal was established in 2009, by the promoters, Mr Prashant
Thakkar, his brother Mr Hemal Thakkar, and their mother, Mrs Niru
Thakkar. The company manufactures self-adhesive/BOPP tapes. Its
manufacturing unit at Kubadthal in Ahmedabad, has an installed
capacity of 25 crore square metre per annum, of which around 60%
capacity is being utilised currently.


SAI KRISHNA: CRISIL Keeps D Debt Ratings in Not Cooperating
-----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Sri Sai
Krishna Educational Society (SSKES) continue to be 'CRISIL D Issuer
Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Long Term Bank       3.5         CRISIL D (Issuer Not
   Facility                         Cooperating)

   Secured Overdraft    4           CRISIL D (Issuer Not
   Facility                         Cooperating)

CRISIL Ratings has been consistently following up with SSKES for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SSKES, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SSKES
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
SSKES continue to be 'CRISIL D Issuer Not Cooperating'.

Set up in 2006, SSKES operates two institutes in Kurnool, G
Pullaiah College of Engineering & Technology and Ravindra College
of Engineering for Women.


SAI YOUTHS: Insolvency Resolution Process Case Summary
------------------------------------------------------
Debtor: Sai Youths Agroproducts Private Limited
        12, Aradhana Society
        Near Chintamani Nagar
        Nagpur MH 440027
        IN

Insolvency Commencement Date: October 19, 2022

Court: National Company Law Tribunal, Nagpur Bench

Estimated date of closure of
insolvency resolution process: April 17, 2023

Insolvency professional: Prasad Kamalakar Dharap

Interim Resolution
Professional:            Prasad Kamalakar Dharap
                         47 "Prasad", New Ramdaspeth
                         Nagpur, Maharashtra 440010
                         E-mail: dharap65@rediffmail.com
                                 cirp.saiyouths@gmail.com

                            - and -

                         Plot No. 47, Prasad
                         New Ramdaspeth
                         Nagpur 440010

Last date for
submission of claims:    November 2, 2022


SANTKRUPA COTTON: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Shri
Santkrupa Cotton Industries (SSCI) continue to be 'CRISIL D Issuer
Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit           6.5        CRISIL D (Issuer Not
                                    Cooperating)

   Proposed Long Term    0.6        CRISIL D (Issuer Not
   Bank Loan Facility               Cooperating)

   Term Loan             1.4        CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with SSCI for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SSCI, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SSCI
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
SSCI continue to be 'CRISIL D Issuer Not Cooperating'.

For arriving at the ratings, CRISIL Ratings has combined the
business and financial risk profiles of SBCTL and SMJ Exim Ltd
(SEL). This is because the two companies, together referred to as
the SMJ group, are under a common management and in the same line
of business, and have significant operational and financial
linkages.

Set-up in 1997 as a partnership firm by Mr Akash Fundkar, Mr
Harbanssingh Juneja, Mr Karamjeetsingh Juneja, and Mr Onkarappa
Todkar, SSCI processes raw cotton (kapas) into cotton bales and
cotton seeds. It also has a crushing unit to extract de-oiled cake
and oil from cotton seeds. Its unit is based in Khamgaon
(Maharashtra).


SARAS PLASTICS: CRISIL Keeps D Debt Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Saras
Plastics Private Limited (SPPL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit          2.8         CRISIL D (Issuer Not
                                    Cooperating)

   Long Term Loan       4.62        CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with SPPL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SPPL, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SPPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
SPPL continue to be 'CRISIL D Issuer Not Cooperating'.

Incorporated in 1991, SPPL is promoted by Mr Prakash Gandhi and his
wife Mrs Jayashree Gandhi; it is based in Ahmednagar, Maharashtra.
The company manufactures plastic bags used for packaging, and mulch
films.


SHIVA AGRO: CRISIL Keeps D Debt Ratings in Not Cooperating
----------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Shiva Agro
Industries - Haryana (SAI) continue to be 'CRISIL D Issuer Not
Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit            5         CRISIL D (Issuer Not
                                    Cooperating)

   Rupee Term Loan        2         CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with SAI for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SAI, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SAI
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
SAI continue to be 'CRISIL D Issuer Not Cooperating'.

SAI, set up in 2009, mills and sorts basmati and non-basmati rice.
The manufacturing facility in Kaithal (Haryana) has milling and
sorting capacities of 6 tonne per hour, utilized at 85-90%. The
firm is managed by Mr Naresh Kumar.


SUGAVANESWARA SPINNING: CRISIL Keeps D Ratings in Not Cooperating
-----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Sugavaneswara
Spinning Mills Private Limited (SSMPL) continue to be 'CRISIL D
Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit           6          CRISIL D (Issuer Not
                                    Cooperating)

   Long Term Bank        1.05       CRISIL D (Issuer Not  
   Facility                         Cooperating)

   Long Term Loan        6.5        CRISIL D (Issuer Not
                                    Cooperating)

   Working Capital       1.25       CRISIL D (Issuer Not
   Term Loan                        Cooperating)

CRISIL Ratings has been consistently following up with SSMPL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of SSMPL, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on SSMPL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
SSMPL continue to be 'CRISIL D Issuer Not Cooperating'.

Managed by Mr. T.Sundaravel, SSMPL started operations in 1981 in
Salem (Tamil Nadu). It manufactures cotton yarn in counts ranging
from 30s to 80s.


SWISS ENTERTAINMENT: Insolvency Resolution Process Case Summary
---------------------------------------------------------------
Debtor: Swiss Entertainment Private Limited
        2, Patel Palace CHS
        Nr Jeevan Vikas Kendra Marg
        Koldongri, Sahar Road
        Andheri East Mumbai
        MH 400069

Insolvency Commencement Date: October 15, 2022

Court: National Company Law Tribunal, Mumbai Bench, Court II

Estimated date of closure of
insolvency resolution process: April 12, 2023
                               (180 days from commencement)

Insolvency professional: Mr. Sanjay Vasant Samudra

Interim Resolution
Professional:            Mr. Sanjay Vasant Samudra
                         Ground Floor C Block
                         Bld No. 23, Ambar Prasad
                         General Arun Kumar Vaidya Nagar
                         Bandra Reclamation Bandra West
                         Near Lilawati Hospital
                         Mumbai Suburban
                         Maharashtra 400050
                         E-mail: samudrasvs@gmail.com
                                 swissent.cirp@gmail.com

Last date for
submission of claims:    October 29, 2022


UNIVERSAL CONSTRUCTION: CRISIL Keeps D Ratings in Not Cooperating
-----------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Universal
Construction Machinery and Equipment Limited (UCMEL) continues to
be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Bank Guarantee        3          CRISIL D (Issuer Not
                                    Cooperating)

   Cash Credit          22          CRISIL D (Issuer Not
                                    Cooperating)

   Letter of Credit      5          CRISIL D (Issuer Not
   Bill Discounting                 Cooperating)

   Proposed Working     12          CRISIL D (Issuer Not
   Capital Facility                 Cooperating)

CRISIL Ratings has been consistently following up with UCMEL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward-looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of UCMEL, which restricts CRISIL
Ratings' ability to take a forward-looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on UCMEL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
UCMEL continue to be 'CRISIL D/CRISIL D Issuer Not Cooperating'.

UCMEL was set up in 1974 as a proprietorship firm by Mr Rohidas
More. Later, it was reconstituted as a private-limited company and
since 2005, it has become a closely held public limited company. A
flagship company of the 'Universal' group, UCMEL manufactures a
wide range of construction equipment.


VISHNU VIDYUTH: CRISIL Keeps D Debt Ratings in Not Cooperating
--------------------------------------------------------------
CRISIL Ratings said the ratings on bank facilities of Vishnu
Vidyuth India Limited (VVIL) continue to be 'CRISIL D Issuer Not
Cooperating'.

                       Amount
   Facilities       (INR Crore)     Ratings
   ----------       -----------     -------
   Cash Credit            4         CRISIL D (Issuer Not
                                    Cooperating)

   Term Loan             26         CRISIL D (Issuer Not
                                    Cooperating)

CRISIL Ratings has been consistently following up with VVIL for
obtaining information through letters and emails dated July 12,
2022 and September 14, 2022 among others, apart from telephonic
communication. However, the issuer has remained non cooperative.

'The investors, lenders and all other market participants should
exercise due caution with reference to the rating assigned/reviewed
with the suffix 'ISSUER NOT COOPERATING' as the rating is arrived
at without any management interaction and is based on best
available or limited or dated information on the company. Such non
co-operation by a rated entity may be a result of deterioration in
its credit risk profile. These ratings with 'ISSUER NOT
COOPERATING' suffix lack a forward looking component.'

Detailed Rationale

Despite repeated attempts to engage with the management, CRISIL
Ratings failed to receive any information on either the financial
performance or strategic intent of VVIL, which restricts CRISIL
Ratings' ability to take a forward looking view on the entity's
credit quality. CRISIL Ratings believes that rating action on VVIL
is consistent with 'Assessing Information Adequacy Risk'. Based on
the last available information, the ratings on bank facilities of
VVIL continues to be 'CRISIL D Issuer Not Cooperating'.

VVIL was set up in December 1999 by Mr B Eshwar Rao and was
acquired by Mr Vishnu Rao and his family members in 2010. The
company operates a biomass-based power plant in Visakhapatnam.




=================
I N D O N E S I A
=================

KAWASAN INDUSTRI: Fitch Lowers LongTerm IDR to 'CC'
---------------------------------------------------
Fitch Ratings has downgraded Indonesia-based homebuilder PT Kawasan
Industri Jababeka Tbk's (KIJA) Long-Term Issuer Default Rating
(IDR) to 'CC', from 'B-'.  At the same time, Fitch has downgraded
the company's senior unsecured USD300 million notes due 5 October
2023 to 'CC', from 'B-', with a Recovery Rating of 'RR4'.  The
notes are issued by its wholly owned subsidiary, Jababeka
International B.V. and are guaranteed by KIJA.

Fitch Ratings Indonesia has simultaneously downgraded KIJA's
National Long-Term Rating to 'CC(idn)', from 'BB+(idn)'.

The downgrade reflects increasing uncertainty over whether KIJA
will be able to obtain financing to address its USD300 million
notes due October 2023 amid market reports that the company may
pursue a bond exchange. Cash and available committed bank lines are
insufficient to repay debt maturing in the next 12 months.

'CC' National Ratings denote the level of default risk is among the
highest relative to other issuers or obligations in the same
country or monetary union.

KEY RATING DRIVERS

Distressed Capital Transaction Likely: Fitch said, "We believe
there is heightening uncertainty as to whether KIJA will be able to
refinance its notes amid weak investor sentiment, with capital
market dislocation stemming from broader economic conditions.
Market reports suggest that the company may need to pursue a bond
exchange if alternative financing is unavailable or at acceptable
terms. We may regard a bond exchange that results in a material
reduction in original terms as a distressed debt exchange, as it
could be seen as being done to avoid a default amid weak market
access."

Bank Access Supportive, But Insufficient: KIJA obtained a USD100
million secured loan from a domestic bank in October 2022; however,
the loan, combined with IDR1.2 trillion (USD81 million) in cash on
hand as of end-June 2022, is insufficient to cover more than IDR4.5
trillion (USD303 million) of debt maturing in the next 12 months.
Most of this debt consists of KIJA's USD300 million unsecured notes
due 5 October 2023. Prospects of raising the balance via bond
issuance have diminished given weak market access, with secondary
market trading implying unserviceable interest payments on any new
issuance.

Presales to Moderate: FItch forecasts presales, excluding KIJA's
joint venture - PT Kawasan Industri Kendal - to fall by 5% in 2023
to around IDR1 trillion, on softer economic growth amid rising
inflation and interest rates. Presales should improve to IDR1.1
trillion in 2022, from IDR994 billion in 2021, on the reopening of
international borders following the Covid-19 pandemic. This is
facilitating a normalisation of foreign visitors and building
momentum for foreign direct investment.

Fitch expects industrial land sales to account for the majority of
presales in the next two years, with affordable homes and
commercial land plots making up the balance.

DERIVATION SUMMARY

KIJA's ratings reflect its view of the company's increased
refinancing and liquidity risk, given market reports that it will
undertake a bond exchange on its USD300 million unsecured notes.

KEY ASSUMPTIONS

Fitch's Key Assumptions Within Its Rating Case for the Issuer

- Presales, excluding the Kendal joint venture, to fall to around
IDR1.0 trillion in 2023 (2022 forecast: IDR1.1 trillion)

- Non-development EBITDA of around IDR400 billion in 2022 and
IDR380 billion in 2023

- Land banking and capex, excluding Kendal, of around IDR295
billion in 2022 and IDR200 billion in 2023

- Considering Kendal's ongoing development plans, we do not assume
any dividends in 2022 and 2023

RATING SENSITIVITIES

Factors that could, individually or collectively, lead to positive
rating action/upgrade:

-- Significant and sustained improvement in liquidity

-- Successful refinancing of outstanding debt without a material
reduction in original terms

Factors that could, individually or collectively, lead to negative
rating action/downgrade:

-- A further weakening in liquidity

-- An announcement of a bond exchange that Fitch considers to be a
distressed debt exchange

ISSUER PROFILE

KIJA is an Indonesia-based industrial township developer. The
company generates presales from its two flagship projects, Kota
Jababeka in Cikarang, West Java, and Kawasan Industri Kendal, in
Central Java. It had over 1,700 hectares of landbank across its two
estates at end-2021, which was sufficient for more than 20 years of
development.

ESG CONSIDERATIONS

KIJA has an ESG Relevance Score of '4' for Management Strategy, as
it has not fully addressed market concerns on debt maturities amid
limited access to capital. This has a negative impact on the credit
profile, and is relevant to the ratings in conjunction with other
factors.

Unless otherwise disclosed in this section, the highest level of
ESG credit relevance is a score of '3'. This means ESG issues are
credit-neutral or have only a minimal credit impact on the entity,
either due to their nature or the way in which they are being
managed by the entity.

   Entity/Debt              Rating            Recovery Prior
   -----------              ------            -------- -----
PT Kawasan Industri
Jababeka Tbk         LT IDR  CC      Downgrade          B-

                     Natl LT CC(idn) Downgrade          BB+(idn)

   senior unsecured  LT      CC      Downgrade RR4      B-

Jababeka
International B.V.

   senior unsecured  LT      CC      Downgrade RR4      B-


STAR ENERGY: Fitch Affirms 'BB-' Rating on $580MM Secured Notes
---------------------------------------------------------------
Fitch Ratings has affirmed the rating on Star Energy Geothermal
(Wayang Windu) Ltd.'s (SEGWW) USD580 million fully amortising 6.75%
senior secured notes due 2033 at 'BB-'. The Outlook is Stable.

RATING RATIONALE

The affirmation reflects SEGWW's stable operating metrics, solid
operational record and a financial profile that aligns with its
expectations. SEGWW's Indonesia-based project benefits from a
long-term contract to utilise geothermal resources and sell
electricity to state-owned power company, PT Perusahaan Listrik
Negara (Persero) (PLN, BBB/Stable). The take-or-pay
fixed-indexed-tariff electricity sales contract (ESC) eliminates
most volume and merchant price risk. Fitch expects a reliable
supply of geothermal resources, subject to appropriate and timely
maintenance and new drilling campaigns.

SEGWW's financial profile under its rating case shows an average
annual debt service coverage ratio (DSCR) of 1.33x, with a minimum
of 1.27x. The company's low excess operating cash generation could
limit its ability to fund capex for project acceleration or for
unexpected costs. However, its cash reserves provide some cushion
against higher than expected capex and costs. The metrics are
appropriate for a 'BB-' rated facility of this type under its
Renewable Energy Project Rating Criteria.

KEY RATING DRIVERS

Robust Operating Record; Fully Exposed to Cost Overruns: Operation
Risk - Weaker

SEGWW has ample operating experience, with high average
availability and capacity factors of more than 95%, excluding a
2015 outage, for both generation units since the start of
operation. However, as SEGWW operates the power plant itself, it is
exposed to cost overrun and underperformance risk. These risks are
mitigated by the well-budgeted operating costs. SEGWW has a
detailed investment plan for drilling new wells and maintaining
existing wells until 2033, which GeothermEx, an external technical
consultant, has reviewed and is satisfied with. However, GeothermEx
said the timing of capex is uncertain due to the nature of
geothermal assets.

Its factor assessment is constrained by a lack of detailed
operating cost analysis and verification by a third-party technical
advisor. A reserve account will prefund 25% of the well drilling
cost in each half-year period for major drilling programmes with
capex exceeding USD100 million over the next two years. The reserve
account will also provide for the next six months of planned
maintenance costs.

Supported Production Forecast: Revenue Risk - Volume: Midrange

The volatility and decline inherent in geothermal resources
introduce supply risk to electricity generation; however, SEGWW
maintains steam supply through its well intervention programme and
drilling for make-up wells. Steam supply was 556 kilogram/second
(kg/s) at end-June 2022. This was 106kg/s above requirements owing
to the make-up well drilling programme conducted in 2020-2021.
SEGWW's geothermal resources are sufficient to support 280
megawatts (MW) of electricity generation for 30 years or 390MW for
20 years, according to GeothermEx's February 2018 study.

Curtailment risk is limited by the take-or-pay nature of the ESC,
which requires PLN to pay for 95% of the rated capacity of each
generator if PLN does not dispatch all the electricity nominated by
SEGWW due to failure in PLN's electrical system.

Supportive Long-Term Power Purchase Agreement: Revenue Risk -
Price: Stronger

Electricity tariffs are largely fixed and indexed under the ESC.
However, Unit 1 is exposed to price negotiation after 2030. SEGWW
would be required to add USD50 million to the debt reserve account
if it does not receive an acceptable extension by end-2028 to
provide a cash cushion between 2030 and the scheduled bond maturity
in 2033.

The tariffs are indexed using broad-based publicly available
formulas. The tariffs are denominated in US dollars, but are
partially indexed to the US dollar-Indonesian rupiah exchange rate,
such that revenue in US-dollar terms will decline upon Indonesian
rupiah depreciation. SEGWW has no foreign-exchange hedges, leaving
it exposed to exchange-rate risk. However, it is not exposed to
merchant price risk, since all the electricity it generates is sold
to PLN according to the long-term ESCs.

Fully Amortising Debt: Debt Structure - Midrange

The senior rank, fully amortising and fixed coupon features of the
debt are strong. The six-month debt service reserve account is a
mid-range attribute, while the lock-up regime, at 1.1x
backward-looking DSCR, is weak and there is no cash sweep
mechanism. The full amortisation that begins in the first year
results in steady deleveraging, but annual cash flow and DSCRs are
sensitive capex timing.

Incurrence of additional debt is subject to the forward-looking
DSCR being at least 1.3x. However, additional debt to fund the
development of Unit 3 could expose SEGWW to higher rates and
possible ringfencing of Unit 3 cash flow and security, depending on
the type of debt issued. The project debt is denominated in US
dollars, providing a natural hedge against US-dollar revenue.
However, some costs, particularly staffing costs, are denominated
in rupiah, exposing the project to foreign-exchange risk.

PEER GROUP

Fitch rates the senior secured debt of Star Energy Geothermal
(Salak-Darajat) Restricted Group (SEGSD RG), SEGWW's sister
company, at 'BBB-'/Stable. Both companies operate under long-term
take-or-pay ESCs with PLN and their geothermal resources are
validated by engineering consultants. However, SEGSD RG has a
higher rating, as it benefits from economies of scale, a longer
operating history, lower required capex/MW of installed capacity
and stronger reserve requirements within its debt structure. SEGSD
RG's DSCR under the Fitch rating case is also much higher at 1.63x,
supported by a lower initial debt load, despite SEGWW's higher
tariff.

SEGSD RG benefits from economies of scale and diversification from
operating 654.5MW of installed capacity across nine generation
units in two sites. Meanwhile, SEGWW operates only two units in a
single site with 230.5MW of installed capacity. The Darajat
operation is characterised by its dry steam reservoir, which has
cost advantages over Wayang Windu. SEGSD RD's lower capex/MW of
installed capacity is partly because it does not own or operate
four of its nine units, which are operated and maintained by PLN.
It also benefits from detailed cost analysis by a technical
advisor, which is absent for SEGWW.

SEGSD RG's debt structure benefits from a stronger reserve feature,
with a major maintenance reserve account that equals to a third of
total capex in the next three years. In comparison, SEGWW's major
maintenance reserve account equals to planned maintenance costs for
the next six months and prefunding of 25% of the major drilling
programme for each half-year period over the next two years. In
addition, SEGSD RG's distribution lock-up ratio of 1.15x on the
basis of the 12-month backward-looking DSCR is higher than SEGWW's
1.10x.

RATING SENSITIVITIES

Factors that could, individually or collectively, lead to negative
rating action/downgrade:

-- The projected average DSCR dropping below 1.25x in Fitch's
rating case.

Factors that could, individually or collectively, lead to positive
rating action/upgrade:

-- Projected average DSCR above 1.35x in Fitch's rating case.

TRANSACTION SUMMARY

SEGWW is part of the Star Energy Group, the largest geothermal
energy producer in Indonesia and the third largest in the world.
SEGWW has the exclusive right to use geothermal resources in the
Wayang Windu area in West Java, Indonesia, about 40km south of the
city of Bandung. SEGWW operates two power generation units with a
combined gross installed capacity of 230.5MW. Unit 1, which has
113.5MW, began commercial operations in June 2000, while Unit 2's
117MW started in March 2009.

CREDIT UPDATE

SEGWW has maintained its strong operational performance, evident
from its high availability factor of 100% in 1H22 (2021: 98.3%),
which is largely aligned with management projections. Its
availability factor in 1H22 was higher than in 2021 as there were
no scheduled shutdowns and turnarounds; the next scheduled shutdown
and turnaround is for Unit 1 in 2023.

The absence of a scheduled shutdown and turnaround for Unit 2 also
contributed to a higher net capacity factor of 96.9% in 1H22 (2021:
95.2%).

The tariff is tied to both inflation and exchange rate changes.
However, the impact of inflation indexation outweighs that of the
exchange rate in tariff setting and, as a result, the recent rise
in inflation contributed to a higher tariff in 1H22, despite the
weaker rupiah. SEGWW's tariff increased by 4% from end-2021 to
end-1H22. The reported actual DSCR in 2021 was 1.38x, higher than
Fitch's base case estimate of 1.34x.

FINANCIAL ANALYSIS

The Fitch base case assumes a capacity factor of 97% for both
generation units and uses management's forecasts for operating
expenses and capex. Under the Fitch base case, SEGWW has an average
annual DSCR of 1.46x and a minimum DSCR of 1.37x.

The Fitch rating case applies several stresses. Fitch assumes a
capacity factor of 95% for both units, which is line with the
lowest level in recent years, as well as 15% and 5% stresses to
operating capex and capex, respectively. The Fitch rating case
results in an average DSCR of 1.33x and a minimum DSCR of 1.27x.

The achieved coverage level reflects the higher lifecycle capex
risks associated with geothermal facilities compared with other
renewable projects. The DSCR is below 1.40x - the 'BBB-' threshold
for concentrated solar power in Fitch's Renewable Energy Projects
Rating Criteria - but above the 'BB-' threshold of 1.20x.
Underperformance of the geothermal resource, higher-than-expected
capex, or reduced operational efficiency could impair SEGWW's
ability to service its debt payments.

ESG CONSIDERATIONS

Unless otherwise disclosed in this section, the highest level of
ESG credit relevance is a score of '3'. This means ESG issues are
credit-neutral or have only a minimal credit impact on the entity,
either due to their nature or the way in which they are being
managed by the entity.

   Entity/Debt                Rating            Prior
   -----------                ------            -----
Star Energy Geothermal
(Wayang Windu) Ltd.

Star Energy Geothermal
(Wayang Windu)
Ltd./Debt/2 LT            LT    BB-    Affirmed    BB-




=====================
N E W   Z E A L A N D
=====================

ASTRO BUILDERS: Creditors' Proofs of Debt Due on Dec. 9
-------------------------------------------------------
Creditors of Astro Builders Limited are required to file their
proofs of debt by Dec. 9, 2022, to be included in the company's
dividend distribution.

The company commenced wind-up proceedings on Oct. 19, 2022.

The company's liquidator is:

          Garry Whimp
          Blacklock Rose Limited
          PO Box 6709
          Victoria Street West
          Auckland 1142


BRADENS CUSTOM: Creditors' Proofs of Debt Due on Nov. 23
--------------------------------------------------------
Creditors of Bradens Custom Concrete Limited and Red Rocks
Landscaping Limited are required to file their proofs of debt by
Nov. 23, 2022, to be included in the company's dividend
distribution.

The company commenced wind-up proceedings on Oct. 19, 2022.

The company's liquidators are:

          Iain Bruce Shephard
          Jessica Jane Kellow
          BDO Wellington
          Business Restructuring
          Level 1, 50 Customhouse Quay
          Wellington 6011


CLICKWORKS DESIGN: Placed in Liquidation Over Unpaid Tax Bills
--------------------------------------------------------------
Hamish McNeilly at Stuff.co.nz reports that two Dunedin-based
companies owned by the same man have gone into liquidation over
unpaid debts to Inland Revenue of more than NZD1.2 million.

Clickworks Design Ltd and Clickworks Manufacturing Ltd were put
into liquidation in September, after both companies were served
with demands for payments, Stuff discloses.

They were owned by sole director and shareholder Leslie John
McKenzie, of Dunedin.

Both companies failed to comply with the demands for payments,
according to their respective statements of claim.

It is understood the companies were owed money from a collapsed
project involving prison refurbishment through Australian company,
Decmil Construction, Stuff says.

According to Stuff, the statement of claim shows Clickworks Design
Ltd, which was incorporated a decade ago and is registered to a
central Dunedin address, owed Inland Revenue NZD943,300.

That included PAYE of NZD529,628, non-payment penalties of
NZD145,923, and a late payment/filing penalty of NZD106,669.

Clickworks Manufacturing Ltd, which was incorporated on October 24,
2017, owes Inland Revenue NZD315,587, including non-payment
penalties of NZD125,944 and a late payment/filing penalty of
NZD42,090.

Mr. McKenzie did not return calls from Stuff.

Stuff notes that the liquidations did not affect his other
companies, which manufacture steel frames from a factory at Waimate
under the trading name Steeltec.

Mr. McKenzie is described as a director of Moduletec group on
Steeltec's website, where it says he supports the team in
"providing clientele with specialised, high quality and accessible
options in steel framing".

He has a strong history in architecture and design, and has spent
"many decades in business and the construction industry", the
website says.

Mr. McKenzie is also a licensed building practitioner, and "enjoys
driving innovation and efficiency through the use of new
technologies, methods and materials," Stuff relays.


CLOVER 83: Grant Bruce Reynolds Appointed as Liquidator
-------------------------------------------------------
Grant Bruce Reynolds of Reynolds & Associates on Oct. 18, 2022, was
appointed as liquidators of Clover 83 Limited.

The liquidator may be reached at:

          Grant Bruce Reynolds
          Reynolds & Associates Limited
          PO Box 259059
          Botany
          Auckland 2163


EMINENCE TILING: Court to Hear Wind-Up Petition on Oct. 31
----------------------------------------------------------
A petition to wind up the operations of Eminence Tiling Limited
will be heard before the High Court at Tauranga on Oct. 31, 2022,
at 10:00 a.m.

The Commissioner of Inland Revenue filed the petition against the
company on Sept. 20, 2022.

The Petitioner's solicitor is:

          T. Saunders
          Inland Revenue, Legal Services
          21 Home Straight
          PO Box 432
          Hamilton


WARM HOMES: Creditors' Proofs of Debt Due on Nov. 28
----------------------------------------------------
Creditors of Warm Homes Development Limited are required to file
their proofs of debt by Nov. 28, 2022, to be included in the
company's dividend distribution.

The company commenced wind-up proceedings on Oct. 17, 2022.

The company's liquidators are:

          Jared Waiata Booth
          Daniel Weidan Zhang
          Baker Tilly Staples Rodway Auckland Limited
          PO Box 3899
          Auckland 1140




=================
S I N G A P O R E
=================

BPEA IV: Members' Final Meeting Set for Nov. 22
-----------------------------------------------
Members of BPEA IV Holdings Pte. Limited will hold their final
meeting on Nov. 22, 2014, at 11:00 a.m., at 9 Raffles Place, #26-01
Republic Plaza, in Singapore.

At the meeting, Liew Khee Soon, the company's liquidator, will give
a report on the company's wind-up proceedings and property
disposal.


KITCHEN CULTURE: No Confirmation Whether EGM Notices Were Sent Out
------------------------------------------------------------------
The Business Times reports that a group of shareholders from
Kitchen Culture that has been seeking to remove five of its
directors has failed to confirm, by a 4:00 p.m. deadline on Oct.
21, whether it sent out purported notices and proxy forms to
shareholders that it intends to call for an extraordinary general
meeting (EGM).

"As the deadline has passed with no straightforward, clear or
unequivocal confirmation, in the interest of the company and of the
shareholders of the company as a whole, the board is compelled to
proceed on the basis that the relevant shareholders have refused
and/or failed and/or neglected to send the purported notices of EGM
to the shareholders in a timely or proper manner," said Kitchen
Culture's board in a bourse filing on the same day.

BT relates that the company's board said "concerns arose" whether
this group of eight shareholders, which holds 21.7 per cent of
Kitchen Culture's share, had properly sent the purported notices of
EGM to shareholders, which was required by the Companies Act.

The company understands that shareholders it had received calls
from or made informal inquiries with, had not received the
purported notices, BT relates.

It then wrote to the shareholders three times over the last two
days, to confirm whether they had been mailed out by the deadline,
said Kitchen Culture.

BT adds that the company said it will continue seeking legal advice
and will update shareholders in a further announcement.

                        About Kitchen Culture

Based in Singapore, Kitchen Culture Holdings Ltd. --
https://www.khlmktg.com/ -- sells and distributes imported kitchen
systems, kitchen appliances, wardrobe systems, and household
furniture and accessories under the Kitchen Culture brand name. It
operates through Residential Projects, and Distribution and Retail
segments.

Kitchen Culture reported three consecutive net losses of SGD3.87
million, SGD4.77 million and SGD11.51 million for years ended  June
30, 2019, 2020, and 2021, respectively.


KME ASIA: Members' Final Meeting Set for Nov. 30
------------------------------------------------
Members of Kme Asia Pte Ltd will hold their final meeting on Nov.
30, 2022, at 11:30 a.m., via Zoom Platform.

At the meeting, Mr. Don M Ho and Mr. David Ho, the company's
liquidators, will give a report on the company's wind-up
proceedings and property disposal.


RED LION: Members' Final Meeting Set for Nov. 25
------------------------------------------------
Members of The Red Lion (BP) Pte Ltd will hold their final meeting
on Nov. 25, 2022, at 10:00 a.m., at One Raffles Place, #10-62,
Tower 2, in Singapore.

At the meeting, Hamish Alexander Christie, the company's
liquidator, will give a report on the company's wind-up proceedings
and property disposal.



RIAU CAPITAL: Court to Hear Wind-Up Petition on Nov. 4
------------------------------------------------------
A petition to wind up the operations of Riau Capital Pte Ltd will
be heard before the High Court of Singapore on Nov. 4, 2022, at
10:00 a.m.

Riau Capital Pte. Ltd. filed the petition against the company on
Oct. 12, 2022.

The Petitioner's solicitors are:

         M/S Asialegal LLC
         1 Coleman Street
         #07-02A The Adelphi
         Singapore 179803


SILVER FACTORY TECHNOLOGY: Creditors' Meeting Set for Nov. 1
------------------------------------------------------------
Silver Factory Technology Pte Ltd will hold a meeting for its
creditors on Nov. 1, 2022, at 2:30 p.m., at 8 Wilkie Road, #03-08
Wilkie Edge, Singapore 228095 (by way of electronic means).

Agenda of the meeting includes:

   a. to receive a statement of the Company’s affairs together   
  
      with a list of creditors and the estimated amounts of their
      claims;

   b. to appoint Liquidators;

   c. to appoint a Committee of Inspection if deemed necessary;

   d. any other business.




===============
X X X X X X X X
===============

[*] BOND PRICING: For the Week Oct. 17, 2022 to Oct. 21, 2022
-------------------------------------------------------------
Issuer                   Coupon     Maturity    Currency    Price
------                   ------     --------    --------    -----


  AUSTRALIA
  ---------

ACN 113 874 712 PTY LTD     13.25     02/15/18       USD      0.21
ACN 113 874 712 PTY LTD     13.25     02/15/18       USD      0.21
AUSNET SERVICES HOLDINGS     3.16     08/07/40       AUD     64.36
AUSNET SERVICES HOLDINGS     2.57     08/07/35       AUD     69.62
AUSNET SERVICES HOLDINGS     2.57     08/07/35       AUD     69.97
AUSTRALIA & NEW ZEALAND B    2.92     12/22/40       AUD     61.72
AUSTRALIA & NEW ZEALAND B    3.00     12/17/40       AUD     63.03
AUSTRALIA & NEW ZEALAND B    3.40     12/20/39       AUD     68.28
AUSTRALIA & NEW ZEALAND B    1.23     02/18/50       EUR     70.98
AUSTRALIA GOVERNMENT BOND    1.75     06/21/51       AUD     63.14
CLIME CAPITAL LTD/FUND       5.25     11/30/25       AUD      0.99
COMMONWEALTH BANK OF AUST    1.90     03/12/50       AUD     56.24
COMMONWEALTH BANK OF AUST    3.12     08/27/41       AUD     61.45
COMMONWEALTH BANK OF AUST    3.30     09/24/41       AUD     63.67
COMMONWEALTH BANK OF AUST    3.20     08/27/40       AUD     64.24
COMMONWEALTH BANK OF AUST    2.45     10/18/49       AUD     65.01
COMMONWEALTH BANK OF AUST    3.00     12/10/40       AUD     66.33
COMMONWEALTH BANK OF AUST    2.60     09/27/49       AUD     67.00
COMMONWEALTH BANK OF AUST    2.66     11/26/49       AUD     68.03
COMMONWEALTH BANK OF AUST    2.70     09/18/49       AUD     68.50
COMMONWEALTH BANK OF AUST    2.71     10/29/49       AUD     68.71
COMMONWEALTH BANK OF AUST    3.30     08/26/50       AUD     69.99
COMMONWEALTH BANK OF AUST    0.48     07/29/41       EUR     71.03
COMMONWEALTH BANK OF AUST    3.30     05/28/35       AUD     71.83
COMMONWEALTH BANK OF AUST    0.48     07/30/43       EUR     71.87
COMMONWEALTH BANK OF AUST    3.00     03/20/35       AUD     71.96
COMMONWEALTH BANK OF AUST    3.66     09/23/34       AUD     72.60
ECP EMERGING GROWTH LTD      5.50     04/11/27       AUD      1.46
EDITH COWAN UNIVERSITY       3.40     07/15/41       AUD     69.33
EXCHANGE TRADED AUSTRALIA    1.75     06/21/51       AUD     64.19
FLAGSHIP INVESTMENTS LTD     5.50     10/01/26       AUD      2.60
GLENNON SMALL COS LTD        5.60     09/30/30       AUD     10.50
GLOBAL MASTERS FUND LTD/F    5.50     11/24/26       AUD      2.96
MACQUARIE GROUP LTD          2.22     06/26/39       SEK     59.52
MACQUARIE GROUP LTD          2.50     09/24/36       USD     73.36
MACQUARIE UNIVERSITY         3.10     11/22/44       AUD     70.13
MOSAIC BRANDS LTD            8.00     09/30/24       AUD      0.99
NATIONAL AUSTRALIA BANK L    3.35     07/24/40       AUD     64.72
NATIONAL AUSTRALIA BANK L    2.65     01/14/41       USD     68.61
NATIONAL AUSTRALIA BANK L    2.65     01/14/41       USD     68.61
NATIONAL AUSTRALIA BANK L    3.35     07/17/40       AUD     69.31
NATIONAL AUSTRALIA BANK L    3.40     06/30/40       AUD     69.40
NATIONAL AUSTRALIA BANK L    2.48     12/05/39       AUD     70.99
NATIONAL AUSTRALIA BANK L    3.71     11/25/41       AUD     71.56
NATIONAL AUSTRALIA BANK L    2.60     01/28/40       AUD     72.23
NEW SOUTH WALES TREASURY     2.45     08/24/50       AUD     65.59
NEW SOUTH WALES TREASURY     0.61     02/24/50       EUR     66.76
NEW SOUTH WALES TREASURY     2.25     05/20/42       AUD     69.12
NEW SOUTH WALES TREASURY     2.25     05/07/41       AUD     70.53
NEW SOUTH WALES TREASURY     2.25     11/20/40       AUD     70.79
QUEENSLAND TREASURY CORP     0.69     06/01/50       EUR     62.19
QUEENSLAND TREASURY CORP     2.25     10/28/50       AUD     62.50
QUEENSLAND TREASURY CORP     2.25     11/20/41       AUD     69.80
QUEENSLAND TREASURY CORP     2.25     04/16/40       AUD     71.65
RIO TINTO FINANCE USA LTD    2.75     11/02/51       USD     73.61
SOUTH AUSTRALIAN GOVERNME    2.25     05/24/40       AUD     68.94
TASMANIAN PUBLIC FINANCE     2.35     08/23/41       AUD     69.71
TASMANIAN PUBLIC FINANCE     1.75     01/22/36       AUD     72.48
TREASURY CORP OF VICTORIA    2.40     08/18/50       AUD     64.29
TREASURY CORP OF VICTORIA    0.60     02/24/50       EUR     67.05
TREASURY CORP OF VICTORIA    2.25     11/20/42       AUD     68.22
TREASURY CORP OF VICTORIA    2.25     11/20/41       AUD     69.16
TREASURY CORP OF VICTORIA    2.25     11/20/40       AUD     70.36
TREASURY CORP OF VICTORIA    2.00     11/20/37       AUD     71.52
VIRGIN AUSTRALIA HOLDINGS    8.25     05/30/23       AUD      3.92
VIRGIN AUSTRALIA HOLDINGS    8.08     03/05/24       AUD      4.01
VIRGIN AUSTRALIA HOLDINGS    8.00     11/26/24       AUD      4.08
VIRGIN AUSTRALIA HOLDINGS    7.88     10/15/21       USD      4.36
VIRGIN AUSTRALIA HOLDINGS    7.88     10/15/21       USD      4.36
VIRGIN AUSTRALIA HOLDINGS    8.13     11/15/24       USD      5.25
VIRGIN AUSTRALIA HOLDINGS    8.13     11/15/24       USD      5.25
WESTERN AUSTRALIAN TREASU    2.25     07/23/41       AUD     70.69
WESTPAC BANKING CORP         2.35     02/27/40       AUD     69.71
WESTPAC BANKING CORP         2.96     11/16/40       USD     72.67
WESTPAC BANKING CORP         3.13     11/18/41       USD     73.68


   CHINA
   -----

AKESU DISTRICT GREEN INDU    4.09     03/11/23       CNY     20.06
AKESU DISTRICT GREEN INDU    4.09     03/11/23       CNY     20.08
AKESU TEXTILE CITY DEVELO    7.50     06/21/24       CNY     40.02
AKESU TEXTILE CITY DEVELO    7.50     06/21/24       CNY     41.57
ALTAY PREFECTURE STATE-OW    4.85     01/22/23       CNY     20.05
ALTAY PREFECTURE STATE-OW    4.85     01/22/23       CNY     20.06
ALTAY PREFECTURE STATE-OW    6.98     04/24/29       CNY     50.00
ANHUI DANGTU ECO DEVELOPM    6.00     09/11/24       CNY     60.00
ANHUI DANGTU ECO DEVELOPM    6.00     09/11/24       CNY     61.77
ANHUI HUAAN FOREIGN ECONO    7.30     07/13/21       CNY     70.01
ANHUI HUAINING URBAN & RU    5.80     08/28/24       CNY     60.00
ANHUI HUAINING URBAN & RU    5.80     08/28/24       CNY     61.27
ANHUI JIANGNAN INDUSTRIAL    4.76     07/08/23       CNY     20.10
ANHUI JIANGNAN INDUSTRIAL    4.76     07/08/23       CNY     20.22
ANHUI LANGCHUAN HOLDING G    6.13     12/11/24       CNY     62.34
ANHUI LEXING CITY CONSTRU    6.05     11/01/24       CNY     60.90
ANHUI LEXING CITY CONSTRU    6.05     11/01/24       CNY     61.87
ANJI CONSTRUCTION INVESTM    7.20     05/02/25       CNY     63.20
ANJI CONSTRUCTION INVESTM    7.20     05/02/25       CNY     63.35
ANJI NORTHWEST DEVELOPMEN    5.90     07/18/23       CNY     20.26
ANJI NORTHWEST DEVELOPMEN    5.90     07/18/23       CNY     20.30
ANLU CONSTRUCTION DEVELOP    5.45     06/15/23       CNY     20.08
ANNING DEVELOPMENT INVEST    8.80     09/11/25       CNY     70.00
ANQING ECONOMIC&TECHNOLOG    4.09     03/09/23       CNY     20.19
ANQING ECONOMIC&TECHNOLOG    4.09     03/09/23       CNY     20.20
ANQING WANJIANG HIGH TECH    6.50     08/02/24       CNY     40.00
ANQING WANJIANG HIGH TECH    6.50     08/02/24       CNY     40.29
ANQIU HUAAN STATE OWNED A    7.00     09/14/24       CNY     58.76
ANQIU HUAAN STATE OWNED A    7.00     09/14/24       CNY     59.56
ANSHUN CITY CONSTRUCTION     7.30     09/15/24       CNY     57.86
ANSHUN STATE-RUN ASSETS M    4.48     07/18/23       CNY     19.11
ANSHUN STATE-RUN ASSETS M    4.48     07/18/23       CNY     20.06
ANSHUN TRANSPORTATION DEV    7.50     10/31/24       CNY     53.50
ANSHUN TRANSPORTATION DEV    7.50     10/31/24       CNY     60.42
ANSHUN XIXIU CITY INVESTM    4.70     11/22/23       CNY     36.97
ANSHUN XIXIU CITY INVESTM    4.70     11/22/23       CNY     40.11
ANYUE XINGAN CITY DEVELOP    7.50     01/30/25       CNY     62.34
ANYUE XINGAN CITY DEVELOP    7.50     01/30/25       CNY     62.59
ANYUE XINGAN CITY DEVELOP    7.50     05/06/26       CNY     73.00
AOYUAN CORP GROUP LTD        5.50     03/03/25       CNY     25.50
AOYUAN CORP GROUP LTD        6.60     09/03/23       CNY     38.00
AOYUAN CORP GROUP LTD        5.65     08/06/25       CNY     59.71
BAOJI INVESTMENT GROUP CO    5.05     04/18/24       CNY     40.91
BAOTOU AFFORDABLE HOUSING    5.25     07/27/24       CNY     40.91
BAOTOU AFFORDABLE HOUSING    5.31     08/10/24       CNY     40.97
BAOTOU AFFORDABLE HOUSING    5.31     08/10/24       CNY     41.35
BAOTOU QINSHAN HOUSING DE    7.90     12/26/23       CNY     45.84
BAOYING CITY CONSTRUCTION    4.50     03/24/23       CNY     20.19
BAOYING CITY CONSTRUCTION    4.50     03/24/23       CNY     20.22
BAOYING COUNTY DEVELOPMEN    5.45     08/21/24       CNY     41.18
BAOYING COUNTY DEVELOPMEN    5.49     10/17/24       CNY     61.40
BAZHONG STATE-OWNED CAPIT    5.13     12/02/22       CNY     19.70
BAZHONG STATE-OWNED CAPIT    5.13     12/02/22       CNY     19.83
BAZHOU GUOHUI CONSTRUCTIO    6.08     06/19/24       CNY     41.36
BAZHOU GUOHUI CONSTRUCTIO    6.08     06/19/24       CNY     41.44
BEIPIAO CITY CONSTRUCTION    6.70     03/25/23       CNY     20.38
BEIPIAO CITY CONSTRUCTION    6.70     03/25/23       CNY     20.39
BENGBU ECONOMIC DEVELOPME    6.45     07/13/24       CNY     40.00
BENGBU ECONOMIC DEVELOPME    6.45     07/13/24       CNY     40.73
BENGBU URBAN INVESTMENT H    5.80     04/13/24       CNY     41.35
BENGBU URBAN INVESTMENT H    5.80     04/13/24       CNY     41.36
BIJIE CITY ANFANG CONSTRU    7.80     01/18/26       CNY     60.00
BIJIE CITY ANFANG CONSTRU    7.80     01/18/26       CNY     70.96
BIJIE CONSTRUCTION INVEST    5.78     07/06/24       CNY     35.66
BIJIE CONSTRUCTION INVEST    5.78     07/06/24       CNY     36.54
BIJIE CONSTRUCTION INVEST    5.55     08/03/24       CNY     39.78
BIJIE DEXI CONSTRUCTION D    5.10     12/05/23       CNY     36.87
BIJIE DEXI CONSTRUCTION D    4.60     11/17/23       CNY     36.93
BIJIE DEXI CONSTRUCTION D    4.60     11/17/23       CNY     37.52
BIJIE DEXI CONSTRUCTION D    5.10     12/05/23       CNY     38.45
BIJIE QIXINGGUAN DISTRICT    8.05     08/16/25       CNY     50.00
BIJIE QIXINGGUAN DISTRICT    8.05     08/16/25       CNY     51.33
BIJIE QIXINGGUAN DISTRICT    7.60     09/08/24       CNY     61.90
BIJIE XINTAI INVESTMENT C    7.80     11/01/24       CNY     54.00
BIJIE XINTAI INVESTMENT C    7.80     11/01/24       CNY     54.08
BINZHOU ZHANHUA DISTRICT     4.93     11/29/23       CNY     40.22
BINZHOU ZHANHUA DISTRICT     4.93     11/29/23       CNY     40.36
BORALA MONGOL AUTONOMOUS     5.77     08/26/22       CNY     20.01
BORALA MONGOL AUTONOMOUS     5.77     08/26/22       CNY     20.05
BOZHOU URBAN CONSTRUCTION    4.78     04/14/23       CNY     20.22
BOZHOU URBAN CONSTRUCTION    4.78     04/14/23       CNY     20.23
BRILLIANCE AUTO GROUP HOL    5.80     03/20/24       CNY     54.80
BRILLIANCE AUTO GROUP HOL    5.40     09/14/23       CNY     55.80
BRILLIANCE AUTO GROUP HOL    6.30     09/14/23       CNY     56.93
BRILLIANCE AUTO GROUP HOL    5.80     11/05/23       CNY     59.80
BRILLIANCE AUTO GROUP HOL    5.80     06/17/24       CNY     60.78
CANGNAN COUNTY STATE OWNE    5.58     11/11/22       CNY     20.15
CANGNAN COUNTY STATE OWNE    5.58     11/11/22       CNY     20.28
CEFC SHANGHAI INTERNATION    4.08     09/09/21       CNY     60.00
CEFC SHANGHAI INTERNATION    4.98     12/10/20       CNY     61.29
CHANG DE DING LI INDUSTRY    4.30     03/10/23       CNY     20.15
CHANG DE DING LI INDUSTRY    4.30     03/10/23       CNY     20.19
CHANG DE DING LI INDUSTRY    6.10     07/20/24       CNY     40.23
CHANG DE DING LI INDUSTRY    6.10     07/20/24       CNY     40.46
CHANGDE DE YUAN SHANTY TO    5.33     09/13/23       CNY     40.05
CHANGDE URBAN CONSTRUCTIO    3.59     01/12/23       CNY     20.06
CHANGDE URBAN CONSTRUCTIO    3.59     01/12/23       CNY     20.13
CHANGGE JINCAI PUBLIC ASS    7.10     04/19/24       CNY     40.00
CHANGGE JINCAI PUBLIC ASS    7.10     04/19/24       CNY     41.00
CHANGJI URBAN CONSTRUCTIO    4.24     11/18/23       CNY     39.62
CHANGJI URBAN CONSTRUCTIO    4.24     11/18/23       CNY     40.15
CHANGLE COUNTY NEWTOWN DE    5.18     12/16/22       CNY     20.11
CHANGLE COUNTY NEWTOWN DE    5.18     12/16/22       CNY     20.41
CHANGSHA CHENGBEI INVESTM    6.95     06/06/25       CNY     64.23
CHANGSHA CHENGBEI INVESTM    6.95     06/06/25       CNY     64.90
CHANGSHA ECONOMIC & TECHN    4.78     03/03/24       CNY     40.71
CHANGSHA ECONOMIC & TECHN    4.78     03/03/24       CNY     41.26
CHANGSHA FURONG CITY DEVE    3.88     01/26/23       CNY     20.14
CHANGSHA FURONG CITY DEVE    3.88     01/26/23       CNY     24.60
CHANGSHA JINZHOU NEW CITY    6.60     08/24/24       CNY     60.00
CHANGSHA JINZHOU NEW CITY    6.60     08/24/24       CNY     60.20
CHANGSHA METRO GROUP CO L    6.20     04/23/23       CNY     15.32
CHANGSHA METRO GROUP CO L    5.40     07/14/25       CNY     45.00
CHANGSHA METRO GROUP CO L    5.40     07/14/25       CNY     46.91
CHANGSHA METRO GROUP CO L    5.97     04/03/25       CNY     47.01
CHANGSHA METRO GROUP CO L    4.10     12/21/25       CNY     61.22
CHANGSHA METRO GROUP CO L    4.10     12/21/25       CNY     61.47
CHANGSHA TIANXIN CITY CON    3.43     08/08/23       CNY     19.13
CHANGSHA TIANXIN CITY CON    4.20     11/06/22       CNY     20.00
CHANGSHA TIANXIN CITY CON    4.20     11/06/22       CNY     20.06
CHANGSHA TIANXIN CITY CON    3.43     08/08/23       CNY     20.10
CHANGSHA WANGYUAN DEVELOP    5.73     07/12/27       CNY     73.11
CHANGSHA WANGYUAN DEVELOP    5.73     07/12/27       CNY     74.71
CHANGSHA YUHUA JINGKAI DE    4.17     09/06/23       CNY     40.18
CHANGSHA YUHUA JINGKAI DE    4.17     09/06/23       CNY     40.60
CHANGSHA YUHUA URBAN CONS    3.80     01/28/23       CNY     20.09
CHANGSHA YUHUA URBAN CONS    3.80     01/28/23       CNY     20.15
CHANGXING SOUTHERN TAIHU     6.50     11/30/25       CNY     75.00
CHANGZHOU JINTAN COMMUNIC    7.10     12/21/24       CNY     60.00
CHANGZHOU JINTAN COMMUNIC    6.50     11/07/24       CNY     60.00
CHANGZHOU JINTAN COMMUNIC    6.50     11/07/24       CNY     61.26
CHANGZHOU JINTAN COMMUNIC    7.10     12/21/24       CNY     62.05
CHANGZHOU XINGANG ECONOMI    3.42     10/20/23       CNY     39.98
CHANGZHOU XINGANG ECONOMI    3.42     10/20/23       CNY     40.16
CHANGZHOU ZHONGLOU ECONOM    3.64     10/26/23       CNY     40.17
CHANGZHOU ZHONGLOU ECONOM    3.64     10/26/23       CNY     40.29
CHAOHU URBAN TOWN CONSTRU    5.67     05/03/25       CNY     62.93
CHENGDU DONGFANG GUANGYI     5.80     09/15/22       CNY     40.08
CHENGDU GARDEN WATER CITY    6.15     05/03/23       CNY     19.92
CHENGDU GARDEN WATER CITY    6.15     05/03/23       CNY     19.98
CHENGDU GARDEN WATER CITY    8.00     06/13/25       CNY     58.98
CHENGDU GARDEN WATER CITY    7.50     09/11/24       CNY     59.21
CHENGDU GARDEN WATER CITY    8.00     06/13/25       CNY     60.00
CHENGDU GARDEN WATER CITY    7.50     09/11/24       CNY     61.92
CHENGDU LIN JIANG GARDEN     6.75     08/02/24       CNY     41.28
CHENGDU XINGJIN ECOLOGICA    3.65     10/13/23       CNY     40.04
CHENGDU XINGJIN ECOLOGICA    3.65     10/13/23       CNY     40.32
CHENGDU XINGSHU INVESTMEN    6.78     08/21/24       CNY     40.00
CHENGDU XINGSHU INVESTMEN    6.78     08/21/24       CNY     41.79
CHENGDU XINJIN COUNTY STA    6.28     08/03/24       CNY     40.00
CHENGDU XINJIN COUNTY STA    6.40     07/05/24       CNY     40.79
CHENGDU XINJIN COUNTY STA    6.28     08/03/24       CNY     40.81
CHENGDU XINJIN COUNTY STA    6.40     07/05/24       CNY     41.02
CHENGDU XINKAIYUAN URBAN     5.29     04/27/23       CNY     20.01
CHENGDU XINKAIYUAN URBAN     5.29     04/27/23       CNY     20.24
CHENZHOU BAIFU INVESTMENT    4.96     03/22/26       CNY     53.30
CHENZHOU BAIFU INVESTMENT    4.96     03/22/26       CNY     54.89
CHENZHOU FUCHENG HIGH TEC    4.73     01/22/23       CNY     20.05
CHENZHOU FUCHENG HIGH TEC    4.73     01/22/23       CNY     20.13
CHENZHOU WENLV INDUSTRY C    5.34     11/28/23       CNY     40.00
CHENZHOU XINTIAN INVESTME    6.00     07/26/24       CNY     37.95
CHENZHOU XINTIAN INVESTME    6.00     07/26/24       CNY     40.00
CHENZHOU XINTIAN INVESTME    5.38     03/08/26       CNY     52.57
CHENZHOU XINTIAN INVESTME    5.38     03/08/26       CNY     53.49
CHIBI LANTIAN URBAN CONST    4.38     08/10/23       CNY     20.08
CHIBI LANTIAN URBAN CONST    4.38     08/10/23       CNY     20.30
CHINA COMMUNICATION TECHN    7.00     07/19/20       CNY      5.00
CHINA FORTUNE LAND DEVELO    5.80     05/23/22       CNY     25.13
CHINA FORTUNE LAND DEVELO    5.60     09/10/21       CNY     25.13
CHINA FORTUNE LAND DEVELO    7.20     04/18/21       CNY     25.13
CHINA FORTUNE LAND DEVELO    7.40     03/24/21       CNY     25.13
CHINA FORTUNE LAND DEVELO    5.00     05/30/22       CNY     68.15
CHINA GOVERNMENT INTERNAT    2.25     10/21/50       USD     72.36
CHINA GOVERNMENT INTERNAT    2.25     10/21/50       USD     72.55
CHINA GOVERNMENT INTERNAT    1.00     11/12/39       EUR     74.17
CHINA GRAND AUTOMOTIVE SE    9.13     01/30/24       USD     60.33
CHINA SECURITY CO LTD        4.45     11/11/19       CNY     31.00
CHONGQIN BAIYAN INVESTMEN    5.75     05/03/23       CNY     20.20
CHONGQIN BAIYAN INVESTMEN    5.75     05/03/23       CNY     20.25
CHONGQIN XINLIANG INVESTM    4.76     08/26/23       CNY     20.01
CHONGQIN XINLIANG INVESTM    4.76     08/26/23       CNY     20.02
CHONGQING BAYUAN CONSTRUC    4.99     08/16/23       CNY     20.03
CHONGQING BISHAN DISTRICT    4.93     03/29/23       CNY     20.16
CHONGQING BISHAN DISTRICT    4.93     03/29/23       CNY     20.30
CHONGQING DAZU YONGSHENG     6.48     07/24/24       CNY     40.45
CHONGQING DAZU YONGSHENG     6.48     07/24/24       CNY     41.19
CHONGQING ECO&TECH DEVELO    3.95     04/13/23       CNY     20.13
CHONGQING HECHUAN CITY CO    3.95     09/06/23       CNY     40.05
CHONGQING HECHUAN CITY CO    3.95     09/06/23       CNY     40.16
CHONGQING HONGYE INDUSTRY    6.30     08/02/24       CNY     40.93
CHONGQING HONGYE INDUSTRY    6.30     08/02/24       CNY     41.46
CHONGQING HONGYE INDUSTRY    6.45     11/27/24       CNY     62.04
CHONGQING JIANGJIN DISTRI    6.40     09/13/24       CNY     60.00
CHONGQING JIANGJIN DISTRI    6.40     09/13/24       CNY     60.90
CHONGQING JIN TONG INDUST    6.50     08/01/24       CNY     30.00
CHONGQING JIN TONG INDUST    6.50     08/01/24       CNY     38.52
CHONGQING JIN TONG INDUST    4.44     11/16/23       CNY     39.63
CHONGQING JIN TONG INDUST    4.44     11/16/23       CNY     40.03
CHONGQING JINYUN ASSET MA    4.50     12/31/22       CNY     20.09
CHONGQING JINYUN ASSET MA    4.50     12/31/22       CNY     20.12
CHONGQING KAIQIAN INVESTM    4.64     03/21/23       CNY     19.92
CHONGQING KAIQIAN INVESTM    4.64     03/21/23       CNY     20.05
CHONGQING LAND PROPERTIES    3.36     03/21/23       CNY     20.05
CHONGQING LAND PROPERTIES    3.36     03/21/23       CNY     20.05
CHONGQING LIANGJIANG NEW     4.28     02/28/24       CNY     71.37
CHONGQING LIANGSHAN CONST    6.30     10/16/24       CNY     61.82
CHONGQING LIANGSHAN CONST    6.30     10/16/24       CNY     61.90
CHONGQING MAIRUI URBAN CO    4.95     04/21/23       CNY     20.19
CHONGQING MAIRUI URBAN CO    4.95     04/21/23       CNY     20.20
CHONGQING NANCHUAN CITY C    4.20     07/11/23       CNY     19.99
CHONGQING NANCHUAN CITY C    4.20     07/11/23       CNY     20.13
CHONGQING QIJIANG EAST NE    4.00     09/05/23       CNY     39.66
CHONGQING QIJIANG EAST NE    4.00     09/05/23       CNY     39.90
CHONGQING SHUANGFU CONSTR    6.37     10/13/24       CNY     60.00
CHONGQING SHUANGFU CONSTR    6.37     10/13/24       CNY     61.59
CHONGQING TONGLIANG JINLO    6.80     02/11/25       CNY     60.00
CHONGQING TONGLIANG JINLO    6.80     02/11/25       CNY     62.06
CHONGQING TONGNAN DISTRIC    4.99     12/31/22       CNY     19.66
CHONGQING TONGNAN DISTRIC    4.99     12/31/22       CNY     19.93
CHONGQING WANSHENG ECO &     7.09     05/03/25       CNY     61.12
CHONGQING WANSHENG ECO &     7.09     05/03/25       CNY     61.34
CHONGQING WANSHENG ECO &     7.50     03/27/25       CNY     62.00
CHONGQING WANSHENG ECO &     7.50     03/27/25       CNY     62.99
CHONGQING WANSHENG ECO DE    6.60     02/17/27       CNY     73.38
CHONGQING WANSHENG ECO TE    8.50     11/25/25       CNY     55.31
CHONGQING WANZHOU SANXIA     4.95     08/25/22       CNY     20.00
CHONGQING WANZHOU SANXIA     4.95     08/25/22       CNY     20.80
CHONGQING WULONG DISTRICT    6.80     09/21/24       CNY     58.00
CHONGQING WULONG DISTRICT    6.80     12/28/24       CNY     60.00
CHONGQING WULONG DISTRICT    6.80     09/21/24       CNY     60.62
CHONGQING WULONG DISTRICT    6.80     12/28/24       CNY     62.00
CHONGQING XINGRONG HOLDIN    4.86     03/31/23       CNY     18.50
CHONGQING XINGRONG HOLDIN    4.86     03/31/23       CNY     20.09
CHONGQING YINGDI INDUSTRI    7.00     11/07/24       CNY     60.00
CHONGQING YINGDI INDUSTRI    7.00     11/07/24       CNY     60.11
CHONGQING YUZHONG STATE-O    6.90     02/08/25       CNY     61.00
CHONGQING YUZHONG STATE-O    6.90     02/08/25       CNY     63.20
CHONGREN URBAN CONSTRUCTI    7.00     03/08/25       CNY     62.97
CHUN'AN XINANJIANG DEVELO    3.84     11/04/23       CNY     40.06
CHUN'AN XINANJIANG DEVELO    3.84     11/04/23       CNY     40.06
CHUYING AGRO-PASTORA GROU    8.80     06/26/19       CNY      3.00
CHUZHOU CITY NANQIAO DIST    5.95     10/23/24       CNY     60.00
CHUZHOU CITY NANQIAO DIST    5.95     10/23/24       CNY     62.16
CIFI GROUP CO LTD            4.20     07/22/26       CNY     50.00
CIFI GROUP CO LTD            3.90     09/14/25       CNY     58.01
CIFI GROUP CO LTD            3.80     05/29/25       CNY     68.00
CITIC GUOAN GROUP CORP       4.49     03/08/21       CNY     18.25
CITIC GUOAN GROUP CORP       4.23     12/15/20       CNY     18.25
CITIC GUOAN GROUP CORP       5.80     12/15/19       CNY     18.25
CITIC GUOAN GROUP CORP       4.90     11/06/19       CNY     18.25
CIXI STATE OWNED ASSET IN    4.90     04/07/24       CNY     40.82
CIXI STATE OWNED ASSET IN    4.90     04/07/24       CNY     40.94
COUNTRY GARDEN REAL ESTAT    4.80     03/12/26       CNY     40.00
COUNTRY GARDEN REAL ESTAT    4.33     09/14/25       CNY     43.20
COUNTRY GARDEN REAL ESTAT    4.15     11/03/25       CNY     45.00
COUNTRY GARDEN REAL ESTAT    4.38     09/24/25       CNY     45.50
COUNTRY GARDEN REAL ESTAT    4.98     11/20/23       CNY     49.00
COUNTRY GARDEN REAL ESTAT    4.19     07/07/25       CNY     50.00
COUNTRY GARDEN REAL ESTAT    4.50     08/01/23       CNY     50.50
COUNTRY GARDEN REAL ESTAT    4.20     04/01/25       CNY     61.00
DAFANG COUNTY CONSTRUCTIO    6.00     09/26/23       CNY     39.17
DAFANG COUNTY CONSTRUCTIO    6.00     09/26/23       CNY     40.52
DALI HAIDONG DEVELOPMENT     6.01     01/25/23       CNY     19.65
DALI HAIDONG DEVELOPMENT     6.01     01/25/23       CNY     20.20
DALIAN SHITAI CITY CONSTR    4.50     02/01/23       CNY     19.75
DALIAN SHITAI CITY CONSTR    4.50     02/01/23       CNY     20.01
DANGYANG XINYUAN INVESTME    4.97     03/29/23       CNY     20.04
DANGYANG XINYUAN INVESTME    4.97     03/29/23       CNY     20.16
DANYANG INVESTMENT GROUP     3.99     01/25/23       CNY     20.11
DANYANG INVESTMENT GROUP     5.49     07/18/24       CNY     41.45
DASHIQIAO URBAN CONSTRUCT    7.59     08/14/24       CNY     41.84
DASHIQIAO URBAN CONSTRUCT    7.59     08/14/24       CNY     41.85
DASHIQIAO URBAN CONSTRUCT    7.82     12/01/24       CNY     62.63
DATONG ECONOMIC CONSTRUCT    4.49     10/22/22       CNY     20.09
DAWA COUNTY LINGANG ECO N    5.99     10/19/24       CNY     61.13
DAYE ZHENHENG CITY DEVELO    4.50     03/28/23       CNY     19.57
DAYE ZHENHENG CITY DEVELO    4.50     03/28/23       CNY     20.02
DAYE ZHENHENG CITY DEVELO    4.05     08/31/23       CNY     39.16
DAYE ZHENHENG CITY DEVELO    4.05     08/31/23       CNY     39.16
DAZHOU DEVELOPMENT HOLDIN    5.10     11/27/22       CNY     20.00
DAZHOU DEVELOPMENT HOLDIN    5.10     11/27/22       CNY     20.10
DAZHOU INVESTMENT CO LTD     3.99     11/04/26       CNY     70.85
DAZHOU INVESTMENT CO LTD     3.99     11/04/26       CNY     70.89
DEQING CONSTRUCTION INVES    3.60     11/11/23       CNY     40.00
DEQING CONSTRUCTION INVES    3.60     11/11/23       CNY     40.04
DEXING INVESTMENT HOLDING    5.99     03/21/23       CNY     20.19
DEXING INVESTMENT HOLDING    5.99     03/21/23       CNY     25.90
DINGYUAN URBAN RURAL DEVE    7.00     06/27/25       CNY     60.00
DINGYUAN URBAN RURAL DEVE    5.80     12/06/24       CNY     60.00
DINGYUAN URBAN RURAL DEVE    5.80     12/06/24       CNY     62.05
DINGYUAN URBAN RURAL DEVE    7.00     06/27/25       CNY     64.14
DONGTAI STATE-OWNED ASSET    3.04     11/16/23       CNY     39.92
DONGYING CAIJIN INVESTMEN    7.00     05/05/26       CNY     68.68
DONGZHI COUNTY CITY OPERA    4.88     06/20/23       CNY     20.23
DONGZHI COUNTY CITY OPERA    4.88     06/20/23       CNY     20.27
DUJIANGYAN NEW CITY CONST    7.80     05/02/25       CNY     60.00
DUJIANGYAN NEW CITY CONST    6.90     10/19/24       CNY     62.17
DUJIANGYAN NEW CITY CONST    7.80     05/02/25       CNY     63.93
DUNYUN STATE-OWNED ASSETS    6.60     12/28/22       CNY     19.65
ENSHI URBAN CONSTRUCTION     3.84     11/01/23       CNY     40.05
ENSHI URBAN CONSTRUCTION     3.84     11/01/23       CNY     40.09
EVERGRANDE REAL ESTATE GR    6.98     01/08/23       CNY      8.38
EVERGRANDE REAL ESTATE GR    6.98     01/08/23       CNY     27.00
EVERGRANDE REAL ESTATE GR    7.00     04/27/26       CNY     27.68
EVERGRANDE REAL ESTATE GR    6.27     05/06/23       CNY     30.00
EVERGRANDE REAL ESTATE GR    5.90     05/26/23       CNY     35.00
EVERGRANDE REAL ESTATE GR    6.80     05/06/24       CNY     35.69
EVERGRANDE REAL ESTATE GR    5.80     10/19/25       CNY     70.00
FANTASIA GROUP CHINA CO L    7.80     11/29/24       CNY     44.83
FANTASIA GROUP CHINA CO L    7.50     12/17/23       CNY     74.00
FEICHENG CITY ASSETS MANA    4.04     03/23/23       CNY     19.97
FEICHENG CITY ASSETS MANA    4.04     03/23/23       CNY     20.06
FEIXI COUNTY URBAN & RURA    4.45     06/03/23       CNY     20.28
FEIXI COUNTY URBAN & RURA    4.45     06/03/23       CNY     27.50
FENG COUNTY ECONOMIC DEVE    5.18     06/21/23       CNY     19.98
FENG COUNTY ECONOMIC DEVE    5.18     06/21/23       CNY     20.16
FENGCHENG CITY MODERN IND    5.76     12/17/22       CNY     19.88
FENGCHENG CITY MODERN IND    5.76     12/17/22       CNY     20.00
FENGDU COUNTY STATE-OWNED    6.38     09/05/24       CNY     60.00
FENGDU COUNTY STATE-OWNED    6.38     09/05/24       CNY     60.84
FENGHUANG MINGCHENG CONST    6.50     03/23/24       CNY     40.91
FENGTAI HUAXING CITY DEVE    5.60     03/13/24       CNY     41.06
FENGTAI HUAXING CITY DEVE    5.60     03/13/24       CNY     41.15
FENGYANG COUNTY ECONOMY D    6.00     11/16/24       CNY     62.00
FENGYANG COUNTY ECONOMY D    6.00     11/16/24       CNY     62.46
FENYI CITY CONSTRUCTION I    4.54     08/22/23       CNY     20.20
FENYI CITY CONSTRUCTION I    4.54     08/22/23       CNY     40.02
FUJIAN FUSHENG GROUP CO L    7.90     11/19/21       CNY     60.00
FUJIAN JINJIANG URBAN CON    3.35     08/24/23       CNY     40.13
FUNING URBAN INVESTMENT D    6.00     03/14/24       CNY     41.11
FUNING URBAN INVESTMENT D    6.00     03/14/24       CNY     41.26
FUQING CITY STATE-OWNED A    5.94     11/26/22       CNY     25.18
FUYANG ANJU INVESTMENT MA    5.48     05/02/23       CNY     61.15
FUZHOU CHANGLE DISTRICT S    4.50     04/11/23       CNY     20.10
FUZHOU CHANGLE DISTRICT S    4.50     04/11/23       CNY     20.30
FUZHOU DEVELOPMENT ZONE S    3.53     08/25/23       CNY     40.11
FUZHOU DEVELOPMENT ZONE S    3.53     08/25/23       CNY     40.11
FUZHOU DONGXIANG INVESTME    6.20     03/20/24       CNY     40.56
FUZHOU DONGXIANG INVESTME    6.20     03/20/24       CNY     41.31
FUZHOU LINCHUAN URBAN CON    5.68     07/05/23       CNY     20.25
FUZHOU LINCHUAN URBAN CON    5.68     07/05/23       CNY     20.31
FUZHOU LINCHUAN URBAN CON    6.50     12/25/24       CNY     61.58
FUZHOU MUNICIPAL STATE OW    5.70     10/30/24       CNY     60.00
FUZHOU MUNICIPAL STATE OW    5.70     10/30/24       CNY     60.95
GANSU PROVINCIAL HIGHWAY     6.58     09/24/22       CNY     40.15
GANSU PROVINCIAL HIGHWAY     6.20     03/28/23       CNY     40.87
GANZHOU DEVELOPMENT INVES    8.10     12/11/23       CNY     41.87
GAOMI CITY CONSTRUCTION I    5.95     09/18/24       CNY     59.95
GAOMI CITY CONSTRUCTION I    5.95     09/18/24       CNY     60.00
GAOMI STATE-OWNED ASSETS     4.69     01/26/23       CNY     19.87
GAOMI STATE-OWNED ASSETS     4.69     01/26/23       CNY     19.99
GAOQING LU QING ASSET MAN    7.50     09/27/24       CNY     62.82
GAOQING LU QING ASSET MAN    7.50     09/27/24       CNY     62.87
GAOYOU CITY CONSTRUCTION     5.48     09/15/22       CNY     20.00
GAOYOU CITY CONSTRUCTION     5.48     09/15/22       CNY     20.02
GAOYOU CITY ECONOMY DEVEL    3.65     09/02/23       CNY     40.14
GAOYOU CITY ECONOMY DEVEL    3.65     09/02/23       CNY     40.20
GAOYOU CITY ECONOMY DEVEL    5.26     07/13/24       CNY     41.55
GEMDALE CORP                 3.58     02/23/25       CNY     53.00
GEMDALE CORP                 3.55     04/03/25       CNY     58.40
GEMDALE CORP                 3.91     04/07/26       CNY     70.00
GEMDALE CORP                 3.93     03/01/26       CNY     70.00
GEMDALE CORP                 3.96     03/10/24       CNY     70.00
GEMDALE CORP                 3.93     11/12/23       CNY     71.49
GEMDALE CORP                 3.88     01/13/24       CNY     71.60
GEMDALE CORP                 5.00     07/18/23       CNY     75.50
GONG'AN COUNTY CITY CONST    4.30     08/30/23       CNY     40.11
GONG'AN COUNTY CITY CONST    4.30     08/30/23       CNY     40.14
GONGQINGCHENG FINANCIAL M    5.85     03/25/23       CNY     20.05
GONGQINGCHENG FINANCIAL M    5.85     03/25/23       CNY     20.28
GUANGAN ECONOMIC & TECHNO    5.16     04/14/23       CNY     20.05
GUANGAN ECONOMIC & TECHNO    5.16     04/14/23       CNY     20.12
GUANGAN TRANSPORTATION IN    5.39     12/01/23       CNY     39.38
GUANGAN XINHONG INVESTMEN    7.18     08/28/24       CNY     60.00
GUANGAN XINHONG INVESTMEN    7.18     08/28/24       CNY     61.31
GUANGDE CITY STATE-OWNED     5.37     07/18/24       CNY     40.94
GUANGDE CITY STATE-OWNED     5.37     07/18/24       CNY     41.75
GUANGDONG GIANT LEAP CONS    4.70     05/06/25       CNY     42.00
GUANGDONG GIANT LEAP CONS    4.27     01/08/25       CNY     78.00
GUANGDONG HUIZHOU COMMUNI    4.16     05/17/23       CNY     20.11
GUANGDONG HUIZHOU COMMUNI    4.16     05/17/23       CNY     20.28
GUANGDONG HUIZHOU COMMUNI    4.95     12/27/23       CNY     40.47
GUANGDONG HUIZHOU COMMUNI    4.95     12/27/23       CNY     40.93
GUANGRAO COUNTY ECONOMIC     3.61     09/08/23       CNY     40.15
GUANGSHUI CITY DEVELOPMEN    6.19     03/01/24       CNY     40.98
GUANGSHUI CITY DEVELOPMEN    6.19     03/01/24       CNY     40.98
GUANGXI BAISE BAI DONG IN    7.90     06/29/25       CNY     60.00
GUANGXI BAISE BAI DONG IN    7.90     06/29/25       CNY     61.33
GUANGXI LIUZHOU DONGCHENG    6.50     07/24/24       CNY     46.46
GUANGXI LIUZHOU INVESTMEN    4.28     03/08/23       CNY     19.44
GUANGXI TIANDONG COUNTY L    7.50     06/04/27       CNY     50.00
GUANGYUAN YUANQU CONSTRUC    4.48     03/10/23       CNY     19.84
GUANGYUAN YUANQU CONSTRUC    4.48     03/10/23       CNY     20.13
GUANGZHOU FINELAND REAL E   13.60     07/27/23       USD     45.00
GUANGZHOU HEJING HOLDING     6.00     10/12/25       CNY     60.00
GUANGZHOU HEJING HOLDING     5.60     08/25/23       CNY     64.58
GUANGZHOU HEJING HOLDING     6.19     11/12/25       CNY     75.00
GUANGZHOU HUANTOU NANSHA     6.38     11/18/24       CNY     45.75
GUANGZHOU HUANTOU NANSHA     6.38     11/18/24       CNY     45.76
GUANGZHOU METRO GROUP CO     6.45     04/02/24       CNY     30.00
GUANGZHOU METRO GROUP CO     6.05     06/03/24       CNY     31.10
GUANGZHOU METRO GROUP CO     6.45     04/02/24       CNY     31.18
GUANGZHOU PANYU AGILE REA    5.90     04/09/24       CNY     70.00
GUANGZHOU PANYU INFORMATI    4.50     09/08/26       CNY     71.65
GUANGZHOU PANYU INFORMATI    4.50     09/08/26       CNY     71.83
GUANGZHOU R&F PROPERTIES     7.00     01/03/23       CNY     23.00
GUANGZHOU R&F PROPERTIES     6.58     12/04/22       CNY     24.00
GUANGZHOU R&F PROPERTIES     6.48     05/09/24       CNY     35.00
GUANGZHOU R&F PROPERTIES     6.70     04/07/23       CNY     59.06
GUANGZHOU TIANJIAN REAL E    6.60     03/28/26       CNY     60.00
GUANGZHOU TIMES HOLDING G    5.94     07/17/25       CNY     22.00
GUANGZHOU TIMES HOLDING G    5.24     05/27/25       CNY     24.00
GUANGZHOU TIMES HOLDING G    5.10     03/30/25       CNY     24.00
GUANGZHOU TIMES HOLDING G    5.00     02/24/25       CNY     25.25
GUCHENG CONSTRUCTION INVE    7.88     04/27/25       CNY     51.76
GUCHENG CONSTRUCTION INVE    7.88     04/27/25       CNY     64.08
GUIXI STATE OWNED HOLDING    4.18     08/18/23       CNY     19.95
GUIXI STATE OWNED HOLDING    4.18     08/18/23       CNY     19.99
GUIYANG BAIYUN INDUSTRY D    8.30     03/21/25       CNY     60.00
GUIYANG BAIYUN INDUSTRY D    8.30     03/21/25       CNY     64.17
GUIYANG BAIYUN URBAN CONS    6.48     07/17/24       CNY     40.00
GUIYANG BAIYUN URBAN CONS    6.48     07/17/24       CNY     40.07
GUIYANG BAIYUN URBAN CONS    7.28     09/25/24       CNY     58.61
GUIYANG BAIYUN URBAN CONS    7.28     09/25/24       CNY     60.00
GUIYANG BAIYUN URBAN CONS    4.75     09/13/26       CNY     63.55
GUIYANG BAIYUN URBAN CONS    4.75     09/13/26       CNY     70.46
GUIYANG CITY CONSTRUCTION    4.37     03/25/26       CNY     58.33
GUIYANG CITY CONSTRUCTION    4.37     03/25/26       CNY     58.57
GUIYANG CITY CONSTRUCTION    4.00     11/14/26       CNY     67.33
GUIYANG CITY CONSTRUCTION    4.00     11/14/26       CNY     67.61
GUIYANG ECONOMIC DEVELOPM    6.35     09/21/24       CNY     57.42
GUIYANG ECONOMIC DEVELOPM    7.50     04/30/26       CNY     74.89
GUIYANG GUANSHANHU DISTRI    4.48     03/09/23       CNY     19.51
GUIYANG GUANSHANHU DISTRI    4.87     01/28/23       CNY     19.52
GUIYANG GUANSHANHU DISTRI    4.87     01/28/23       CNY     19.58
GUIYANG GUANSHANHU DISTRI    4.48     03/09/23       CNY     19.93
GUIYANG GUANSHANHU DISTRI    6.49     06/22/24       CNY     36.22
GUIYANG GUANSHANHU DISTRI    6.49     06/22/24       CNY     38.21
GUIYANG GUANSHANHU INVEST    7.50     12/25/22       CNY     40.43
GUIYANG GUANSHANHU INVEST    8.20     04/30/24       CNY     71.53
GUIYANG INVESTMENT HOLDIN    4.46     11/17/26       CNY     66.94
GUIYANG INVESTMENT HOLDIN    4.46     11/17/26       CNY     69.82
GUIYANG URBAN CONSTRUCTIO    5.23     12/02/22       CNY     18.80
GUIYANG URBAN CONSTRUCTIO    5.23     12/02/22       CNY     20.09
GUIYANG URBAN CONSTRUCTIO    5.98     07/21/24       CNY     40.00
GUIYANG URBAN CONSTRUCTIO    5.98     07/21/24       CNY     40.76
GUIYANG YUNYAN GUIZHONG R    6.80     11/17/24       CNY     60.00
GUIYANG YUNYAN GUIZHONG R    6.80     11/17/24       CNY     61.07
GUIZHOU EAST LAKE CITY CO    5.18     01/06/23       CNY     19.93
GUIZHOU GUIAN CONSTRUCTIO    4.17     10/28/22       CNY     20.05
GUIZHOU GUIAN CONSTRUCTIO    4.17     10/28/22       CNY     21.00
GUIZHOU HONGCAI INVESTMEN    6.00     06/07/23       CNY      9.51
GUIZHOU HONGCAI INVESTMEN    6.00     06/07/23       CNY     10.16
GUIZHOU HONGGUO ECONOMIC     7.80     11/24/24       CNY     50.00
GUIZHOU HONGGUO ECONOMIC     7.80     02/08/25       CNY     53.00
GUIZHOU HONGGUO ECONOMIC     7.80     02/08/25       CNY     58.76
GUIZHOU HONGGUO ECONOMIC     7.80     11/24/24       CNY     58.90
GUIZHOU KAILI KAIYUAN CIT    7.30     05/26/24       CNY     38.80
GUIZHOU KAILI KAIYUAN CIT    7.30     05/26/24       CNY     40.39
GUIZHOU KAILI KAIYUAN CIT    7.28     08/29/24       CNY     60.00
GUIZHOU KAILI KAIYUAN CIT    7.28     08/29/24       CNY     61.76
GUIZHOU LIUPANSHUI PANDEN    7.30     07/24/24       CNY     31.75
GUIZHOU LIUPANSHUI PANDEN    7.30     07/24/24       CNY     41.45
GUIZHOU RAILWAY INVESTMEN    7.50     04/23/24       CNY     31.44
GUIZHOU SHUICHENG CITY IN    4.98     11/22/23       CNY     40.19
GUIZHOU SHUICHENG CITY IN    4.98     11/22/23       CNY     40.20
GUIZHOU SHUICHENG ECONOMI    7.50     10/26/25       CNY     39.50
GUIZHOU XINDONGGUAN CIVIL    7.70     09/05/24       CNY     55.40
GUIZHOU XINDONGGUAN CIVIL    7.70     09/05/24       CNY     58.16
GULIN STATE-OWNED ASSETS     4.18     08/04/23       CNY     19.99
GULIN STATE-OWNED ASSETS     4.18     08/04/23       CNY     20.11
GULIN STATE-OWNED ASSETS     5.96     07/24/24       CNY     41.35
GULIN STATE-OWNED ASSETS     5.96     07/24/24       CNY     44.51
GUOSHENG FINANCIAL HOLDIN    6.30     12/21/22       CNY      6.70
HAIAN DEVELOPMENT ZONE CO    4.47     11/16/23       CNY     40.43
HAIAN DEVELOPMENT ZONE CO    4.47     11/16/23       CNY     40.49
HAIAN ECONOMIC TECHNOLOGY    5.45     04/13/23       CNY     20.24
HAIAN ECONOMIC TECHNOLOGY    5.45     04/13/23       CNY     20.32
HAIAN URBAN DEMOLITION &     5.08     11/27/22       CNY     20.15
HAIAN URBAN DEMOLITION &     5.08     11/27/22       CNY     20.58
HAIAN URBAN DEMOLITION &     7.74     05/02/25       CNY     64.35
HAICHENG URBAN JINCAI LAN    5.37     08/10/23       CNY     20.26
HAIKOU MEILAN INTERNATION    5.25     09/06/19       USD     15.97
HAINAN AIRLINES HOLDING C    6.20     05/24/21       CNY     51.00
HAINING ASSET MANAGEMENT     3.40     08/16/23       CNY     40.00
HAIYAN COUNTY STATE-OWNED    5.80     06/12/24       CNY     41.62
HAMI JIANHUI STATE-OWNED-    3.90     09/21/23       CNY     40.25
HANCHENG CITY INVESTMENT     4.69     12/05/23       CNY     38.12
HANCHENG CITY INVESTMENT     4.69     12/05/23       CNY     38.36
HANCHUAN CITY HANRONG INV    4.25     07/18/23       CNY     20.01
HANCHUAN CITY HANRONG INV    4.25     07/18/23       CNY     20.01
HANGZHOU CANAL COMPREHENS    3.40     10/17/23       CNY     40.07
HANGZHOU CANAL COMPREHENS    3.40     10/17/23       CNY     40.32
HANGZHOU CBO INVESTMENT G    5.64     03/19/25       CNY     62.79
HANGZHOU FUYANG DEVELOPME    4.76     01/27/23       CNY     20.14
HANGZHOU FUYANG DEVELOPME    4.76     01/27/23       CNY     20.22
HANGZHOU GONGSHU DISTRICT    3.80     03/14/23       CNY     20.00
HANGZHOU GONGSHU DISTRICT    3.80     03/14/23       CNY     20.20
HANGZHOU METRO GROUP CO L    5.97     09/17/24       CNY     46.62
HANGZHOU WEST LAKE INVEST    4.30     04/25/23       CNY     20.20
HANGZHOU WEST LAKE INVEST    4.30     04/25/23       CNY     20.29
HANGZHOU XIAOSHAN QIANJIA    4.00     03/22/23       CNY     20.08
HANGZHOU XIAOSHAN QIANJIA    4.00     03/22/23       CNY     20.22
HANJIANG STATE-OWNED-ASSE    5.40     04/21/24       CNY     41.20
HANJIANG STATE-OWNED-ASSE    5.40     04/21/24       CNY     41.30
HANSHAN CITY CONSTRUCTION    6.20     08/30/24       CNY     60.00
HANSHAN CITY CONSTRUCTION    6.20     08/30/24       CNY     61.58
HARBIN CITY CONSTRUCTION     6.04     03/19/25       CNY     60.00
HARBIN CITY CONSTRUCTION     6.04     03/19/25       CNY     62.19
HECHI CITY CONSTRUCTION I    5.58     11/13/22       CNY     19.29
HECHI CITY CONSTRUCTION I    5.58     11/13/22       CNY     20.06
HECHI STATE-OWNED CAPITAL    4.37     11/04/23       CNY     40.27
HECHI STATE-OWNED CAPITAL    4.37     11/04/23       CNY     40.27
HEFEI CONSTRUCTION INVEST    7.20     04/29/24       CNY     31.72
HEFEI XINCHENG STATE-OWNE    4.13     07/15/23       CNY     20.12
HEFEI XINCHENG STATE-OWNE    4.13     07/15/23       CNY     20.28
HEGANG URBAN CONSTRUCTION    6.90     12/18/24       CNY     62.53
HEGANG URBAN CONSTRUCTION    6.90     12/18/24       CNY     62.53
HEISHAN TONGHE ASSET MANA    6.79     09/18/22       CNY     19.28
HEISHAN TONGHE ASSET MANA    6.79     09/18/22       CNY     20.00
HENGDONG URBAN & RURAL CO    6.60     12/27/23       CNY     40.03
HENGDONG URBAN & RURAL CO    6.60     12/27/23       CNY     40.72
HENGYANG BINJIANG NEW DIS    5.47     07/27/24       CNY     41.22
HENGYANG BINJIANG NEW DIS    5.47     07/27/24       CNY     41.26
HENGYANG CITY AND URBAN C    7.50     09/22/24       CNY     62.00
HENGYANG CITY AND URBAN C    7.50     09/22/24       CNY     62.01
HENGYANG CITY AND URBAN C    7.80     12/14/24       CNY     62.61
HENGYANG CITY AND URBAN C    7.80     12/14/24       CNY     62.62
HENGYANG COMMUNICATION CO    4.28     01/21/23       CNY     20.00
HENGYANG COMMUNICATION CO    4.28     01/21/23       CNY     20.17
HESHAN PUBLIC ASSET MANAG    4.08     09/28/23       CNY     40.21
HESHAN PUBLIC ASSET MANAG    4.08     09/28/23       CNY     40.31
HESHAN PUBLIC ASSET MANAG    5.08     12/07/23       CNY     40.61
HESHAN PUBLIC ASSET MANAG    5.08     12/07/23       CNY     40.82
HETIAN YUXIN STATE-OWNED     4.65     03/28/23       CNY     20.11
HETIAN YUXIN STATE-OWNED     4.65     03/28/23       CNY     20.14
HNA GROUP CO LTD             5.99     11/27/22       CNY     29.10
HNA GROUP CO LTD             7.10     04/15/20       CNY     70.00
HONGAN URBAN DEVELOPMENT     7.50     12/04/24       CNY     60.00
HONGAN URBAN DEVELOPMENT     7.50     12/04/24       CNY     63.27
HONGHEZHOU DEVELOPMENT IN    5.90     07/12/24       CNY     40.76
HONGHU CITY HONGRUI INVES    6.30     10/13/24       CNY     61.24
HONGHU CITY HONGRUI INVES    6.30     10/13/24       CNY     61.80
HUACHEN ENERGY CO LTD        4.65     12/29/26       USD     48.71
HUAIAN CITY HUAIAN DISTRI    4.63     05/03/23       CNY     20.17
HUAIAN CITY HUAIAN DISTRI    4.63     05/03/23       CNY     20.23
HUAIAN CITY XUYI URBAN AS    5.10     04/15/23       CNY     19.75
HUAIAN CITY XUYI URBAN AS    5.10     04/15/23       CNY     20.02
HUAIAN HONGRI TRANSPORTAT    5.09     04/20/23       CNY     20.03
HUAIAN HONGRI TRANSPORTAT    5.09     04/20/23       CNY     20.20
HUAIAN HONGZE DISTRICT UR    4.37     07/18/23       CNY     19.65
HUAIAN HONGZE DISTRICT UR    4.37     07/18/23       CNY     19.65
HUAI'AN INVESTMENT HOLDIN    5.28     08/11/24       CNY     40.00
HUAI'AN INVESTMENT HOLDIN    5.28     08/11/24       CNY     41.49
HUAIAN JINHU TRAFFIC INVE    7.38     08/10/25       CNY     64.81
HUAIAN JINHU TRAFFIC INVE    7.38     08/10/25       CNY     72.00
HUAI'AN NEW CITY INVESTME    5.22     09/20/24       CNY     61.44
HUAIAN QINGPU CITY CONSTR    6.75     09/29/24       CNY     60.58
HUAIAN QINGPU CITY CONSTR    6.75     09/29/24       CNY     62.21
HUAIHUA CITY CONSTRUCTION    4.18     08/31/23       CNY     39.86
HUAIHUA CITY CONSTRUCTION    4.18     08/31/23       CNY     40.42
HUAIHUA ECONOMIC DEVELOPM    5.77     08/07/24       CNY     39.00
HUAIHUA ECONOMIC DEVELOPM    5.77     08/07/24       CNY     40.72
HUAIHUA TRANSPORTATION CO    4.96     04/12/23       CNY     19.98
HUAIHUA TRANSPORTATION CO    4.96     04/12/23       CNY     20.19
HUAINAN INDUSTRY DEVELOPM    5.69     10/25/24       CNY     61.30
HUAINAN INDUSTRY DEVELOPM    5.69     10/25/24       CNY     61.78
HUAINAN SHAN NAN DEVELOPM    6.53     08/24/24       CNY     60.06
HUAINAN SHAN NAN DEVELOPM    6.53     08/24/24       CNY     61.30
HUAINAN URBAN CONSTRUCTIO    7.50     03/20/25       CNY     60.00
HUAINAN URBAN CONSTRUCTIO    5.74     09/04/24       CNY     60.92
HUAINAN URBAN CONSTRUCTIO    5.74     09/04/24       CNY     61.65
HUAINAN URBAN CONSTRUCTIO    7.50     03/20/25       CNY     64.21
HUANGGANG CITY CONSTRUCTI    4.08     01/18/23       CNY     20.09
HUANGGANG CITY CONSTRUCTI    4.08     01/18/23       CNY     20.18
HUANGMEI COUNTY URBAN DEV    6.68     10/18/24       CNY     60.00
HUANGMEI COUNTY URBAN DEV    6.80     10/09/24       CNY     60.00
HUANGMEI COUNTY URBAN DEV    6.80     10/09/24       CNY     61.92
HUANGMEI COUNTY URBAN DEV    6.68     10/18/24       CNY     61.98
HUANGSHAN CHENGTOU GROUP     6.74     04/27/25       CNY     60.00
HUANGSHAN CHENGTOU GROUP     6.74     04/27/25       CNY     62.98
HUANGSHI CIHU HIGH-TECH D    4.97     06/08/23       CNY     19.99
HUANGSHI CIHU HIGH-TECH D    4.97     06/08/23       CNY     20.21
HUANGSHI CIHU HIGH-TECH D    4.50     06/08/23       CNY     20.26
HUANGSHI CIHU HIGH-TECH D    4.50     06/08/23       CNY     23.00
HUANGSHI ZHONGBANG CITY R    5.95     06/02/24       CNY     41.38
HUANGSHI ZHONGBANG CITY R    5.95     06/02/24       CNY     41.97
HUBEI PROVINCIAL COMMUNIC    5.29     06/05/25       CNY     83.05
HUBEI SONGZI JINSONG INVE    6.60     06/21/24       CNY     41.15
HUBEI SONGZI JINSONG INVE    6.60     06/21/24       CNY     41.46
HUBEI SONGZI JINSONG INVE    4.07     05/07/27       CNY     73.66
HUBEI SUPPLY AND MARKETIN    6.70     08/23/24       CNY     58.58
HUBEI SUPPLY AND MARKETIN    6.70     08/23/24       CNY     61.40
HUBEI YILING ECONOMIC DEV    6.45     09/05/24       CNY     60.00
HUBEI YILING ECONOMIC DEV    6.45     09/05/24       CNY     61.18
HULUDAO INVESTMENT GROUP     7.50     10/18/23       CNY     30.00
HULUDAO INVESTMENT GROUP     7.50     10/18/23       CNY     30.57
HUNAN CHUZHISHENG HOLDING    5.60     12/18/22       CNY     20.11
HUNAN CHUZHISHENG HOLDING    5.60     12/18/22       CNY     20.18
HUNAN DESHAN CONSTRUCTION    6.46     09/14/24       CNY     59.82
HUNAN DESHAN CONSTRUCTION    6.46     09/14/24       CNY     61.33
HUNAN JINYANG INVESTMENT     4.39     04/06/23       CNY     20.02
HUNAN JINYANG INVESTMENT     4.37     01/19/23       CNY     20.09
HUNAN JINYANG INVESTMENT     4.37     01/19/23       CNY     20.10
HUNAN JINYANG INVESTMENT     4.39     04/06/23       CNY     20.24
HUNAN JINYANG NEW CITY CO    4.43     10/23/22       CNY     20.06
HUNAN JINYANG NEW CITY CO    4.43     10/23/22       CNY     20.11
HUNAN LINGANG DEVELOPMENT    4.24     07/21/23       CNY     19.91
HUNAN LINGANG DEVELOPMENT    4.24     07/21/23       CNY     20.00
HUNAN LINGANG DEVELOPMENT    3.94     10/26/23       CNY     39.28
HUNAN LINGANG DEVELOPMENT    3.94     10/26/23       CNY     39.89
HUNAN LOUDI ECONOMIC & TE    4.89     03/30/23       CNY     19.85
HUNAN LOUDI ECONOMIC & TE    4.89     03/30/23       CNY     20.08
HUNAN PROVINCIAL RAILWAY     6.09     04/30/25       CNY     45.00
HUNAN PROVINCIAL RAILWAY     6.09     04/30/25       CNY     46.75
HUNAN SENTE INDUSTRIAL IN    6.90     11/28/24       CNY     30.00
HUNAN SENTE INDUSTRIAL IN    6.90     11/28/24       CNY     62.34
HUNAN SHAODONG ECO-INDUST    6.58     12/13/23       CNY     40.56
HUNAN SHAODONG ECO-INDUST    6.58     12/13/23       CNY     40.95
HUNAN TIER GROUP CO LTD      4.20     03/17/23       CNY     19.52
HUNAN TIER GROUP CO LTD      4.20     03/17/23       CNY     19.67
HUNAN YOUZHOU INVESTMENT     4.80     07/07/23       CNY     20.22
HUNAN YOUZHOU INVESTMENT     4.80     07/07/23       CNY     20.22
HUNAN ZHIGU INVESTMENT DE    5.80     07/28/24       CNY     40.00
HUNAN ZHIGU INVESTMENT DE    5.80     07/28/24       CNY     41.47
HUZHOU NEW CITY INVESTMEN    7.50     11/23/24       CNY     60.50
HUZHOU NEW CITY INVESTMEN    7.50     11/23/24       CNY     61.88
HUZHOU NEW CITY INVESTMEN    6.60     05/28/23       CNY     67.79
HUZHOU NEW CITY INVESTMEN    7.20     01/21/23       CNY     71.06
INNER MONGOLIA JINLONG IN    7.30     11/19/22       CNY     20.19
INNER MONGOLIA JINLONG IN    7.30     11/19/22       CNY     20.19
JIAHE ZHUDU DEVELOPMENT G    6.50     05/25/24       CNY     40.69
JIAHE ZHUDU DEVELOPMENT G    6.50     05/25/24       CNY     41.39
JIAHE ZHUDU DEVELOPMENT G    7.50     03/13/25       CNY     60.00
JIAHE ZHUDU DEVELOPMENT G    7.50     03/13/25       CNY     62.07
JIAN CITY JINGANGSHAN DEV    4.87     01/27/23       CNY     20.07
JIAN CITY JINGANGSHAN DEV    4.87     01/27/23       CNY     20.12
JIANAN INVESTMENT HOLDING    4.30     03/08/23       CNY     20.13
JIANAN INVESTMENT HOLDING    4.30     03/08/23       CNY     20.23
JIANAN INVESTMENT HOLDING    3.50     09/05/23       CNY     40.00
JIANAN INVESTMENT HOLDING    3.85     09/05/23       CNY     40.21
JIANAN INVESTMENT HOLDING    3.50     09/05/23       CNY     40.24
JIANAN INVESTMENT HOLDING    3.85     09/05/23       CNY     40.39
JIANDE STATE-OWNED ASSETS    6.69     11/20/24       CNY     62.80
JIANGSU BEIGU INDUSTRIAL     5.80     06/20/23       CNY     20.10
JIANGSU BEIGU INDUSTRIAL     5.80     06/20/23       CNY     20.10
JIANGSU DAHANG LINGANG IN    5.18     09/22/23       CNY     40.43
JIANGSU DAHANG LINGANG IN    5.18     09/22/23       CNY     40.46
JIANGSU GAOCHUN ECONOMIC     6.08     08/14/24       CNY     39.57
JIANGSU GAOCHUN ECONOMIC     3.92     11/23/23       CNY     40.05
JIANGSU GAOCHUN ECONOMIC     3.92     11/23/23       CNY     40.07
JIANGSU GAOCHUN ECONOMIC     3.67     09/23/23       CNY     40.30
JIANGSU GAOCHUN ECONOMIC     3.67     09/23/23       CNY     40.33
JIANGSU GAOCHUN ECONOMIC     5.66     06/26/24       CNY     40.99
JIANGSU GAOCHUN ECONOMIC     5.66     06/26/24       CNY     41.14
JIANGSU GAOCHUN ECONOMIC     6.08     08/14/24       CNY     41.34
JIANGSU HAIZHOU DEVELOPME    4.67     06/06/23       CNY     20.20
JIANGSU HAIZHOU DEVELOPME    4.67     06/06/23       CNY     20.25
JIANGSU HAIZHOUWAN DEVELO    4.89     03/29/23       CNY     14.65
JIANGSU HANRUI INVESTMENT    4.63     04/15/23       CNY     20.25
JIANGSU HANRUI INVESTMENT    4.63     04/15/23       CNY     20.32
JIANGSU HANRUI INVESTMENT    5.00     08/31/23       CNY     40.02
JIANGSU HANRUI INVESTMENT    5.00     08/31/23       CNY     40.07
JIANGSU HONGZE LAKE SHENZ    6.50     08/01/24       CNY     40.51
JIANGSU JINHUI GROUP CO L    5.16     07/14/24       CNY     41.17
JIANGSU JINHUI GROUP CO L    5.16     07/14/24       CNY     41.50
JIANGSU JINTAN GUOFA INTE    4.60     08/22/23       CNY     20.28
JIANGSU JINTAN GUOFA INTE    4.60     08/22/23       CNY     40.40
JIANGSU KAIYUAN INVESTMEN    7.08     08/03/24       CNY     40.00
JIANGSU KAIYUAN INVESTMEN    7.08     08/03/24       CNY     40.50
JIANGSU LIYANG HIGH-TECH     5.70     08/30/24       CNY     61.57
JIANGSU LIYANG HIGH-TECH     5.70     08/30/24       CNY     61.60
JIANGSU QISHENG GROUP CO     4.00     03/18/23       CNY     20.13
JIANGSU QISHENG GROUP CO     4.00     03/18/23       CNY     20.15
JIANGSU RUNCHENG ASSET OP    5.65     04/19/24       CNY     41.19
JIANGSU RUNCHENG ASSET OP    5.65     04/19/24       CNY     41.30
JIANGSU YANGKOU PORT CONS    7.60     08/17/25       CNY     62.50
JIANGSU YANGKOU PORT CONS    7.38     04/03/25       CNY     62.50
JIANGSU YANGKOU PORT CONS    7.60     08/17/25       CNY     63.62
JIANGSU YANGKOU PORT CONS    7.38     04/03/25       CNY     63.74
JIANGSU YINGZHOU DEVELOPM    4.33     09/21/23       CNY     39.86
JIANGSU YINGZHOU DEVELOPM    4.33     09/21/23       CNY     39.94
JIANGSU YIXING ENVIRONMEN    4.08     09/14/23       CNY     40.16
JIANGSU YIXING ENVIRONMEN    4.08     09/14/23       CNY     40.60
JIANGSU ZHONGAN CONSTRUCT    5.65     03/24/24       CNY     40.84
JIANGSU ZHONGAN CONSTRUCT    5.65     03/24/24       CNY     41.70
JIANGSU ZHUFU INDUSTRIAL     4.47     07/20/23       CNY     18.41
JIANGSU ZHUFU INDUSTRIAL     4.47     07/20/23       CNY     20.04
JIANGXI HEJI INVESTMENT C    5.09     12/17/22       CNY     19.88
JIANGXI HEJI INVESTMENT C    5.09     12/17/22       CNY     20.13
JIANGXI HUKOU SHIZHONG DE    6.80     12/01/24       CNY     60.00
JIANGXI HUKOU SHIZHONG DE    6.80     12/01/24       CNY     62.38
JIANGXI JIHU DEVELOPMENT     7.50     04/10/25       CNY     60.00
JIANGXI JIHU DEVELOPMENT     6.80     02/07/25       CNY     60.00
JIANGXI JIHU DEVELOPMENT     6.80     02/07/25       CNY     62.63
JIANGXI JIHU DEVELOPMENT     7.50     04/10/25       CNY     63.53
JIANGXI LONGHU MOUNTAIN T    4.35     03/16/23       CNY     20.11
JIANGXI LONGHU MOUNTAIN T    4.35     03/16/23       CNY     20.19
JIANGXI PINGXIANG CHANGSH    6.00     08/11/24       CNY     40.00
JIANGXI PINGXIANG CHANGSH    6.00     08/11/24       CNY     40.91
JIANGXI WANNIAN STATE-OWN    7.20     06/03/26       CNY     70.00
JIANGXI XIUSHUI CITY INVE    7.40     12/08/24       CNY     61.66
JIANGYOU HONGFEI INVESTME    6.55     09/02/22       CNY     20.01
JIANGYOU HONGFEI INVESTME    6.55     09/02/22       CNY     20.31
JIANLI FENGYUAN CITY INVE    6.78     04/28/24       CNY     40.92
JIANLI FENGYUAN CITY INVE    6.78     04/28/24       CNY     41.41
JIANYANG DEVELOPMENT HOLD    3.93     11/10/23       CNY     39.62
JIANYANG DEVELOPMENT HOLD    3.93     11/10/23       CNY     40.04
JIANYANG MODERN INDUSTRY     6.00     04/24/24       CNY     40.68
JIANYANG MODERN INDUSTRY     6.00     04/24/24       CNY     41.06
JIAXING JIAXIU DEVELOPMEN    5.60     09/25/24       CNY     61.80
JIAXING JIAXIU DEVELOPMEN    5.60     09/25/24       CNY     62.04
JIAXING XIANGJIADANG DEVE    4.13     07/20/23       CNY     20.15
JIAXING XIANGJIADANG DEVE    4.13     07/20/23       CNY     20.18
JIAXING XIANGJIADANG DEVE    3.87     09/21/23       CNY     39.89
JIAXING XIANGJIADANG DEVE    3.87     09/21/23       CNY     40.36
JIAXING XIANGJIADANG DEVE    6.40     04/19/25       CNY     60.00
JIAXING XIANGJIADANG DEVE    6.40     04/19/25       CNY     62.24
JIAXING XIUHU DEVELOPMENT    6.80     04/16/25       CNY     60.00
JIAXING XIUHU DEVELOPMENT    6.80     04/16/25       CNY     63.54
JIAYU COUNTY URBAN TOWN C    5.70     01/19/23       CNY     20.14
JIAYU COUNTY URBAN TOWN C    5.70     01/19/23       CNY     20.18
JIAYU COUNTY URBAN TOWN C    5.70     03/23/24       CNY     40.54
JIAYU COUNTY URBAN TOWN C    6.50     01/19/24       CNY     40.82
JIAYU COUNTY URBAN TOWN C    5.70     03/23/24       CNY     40.86
JIAYU COUNTY URBAN TOWN C    6.50     01/19/24       CNY     41.01
JILIN CITY CONSTRUCTION H    3.80     01/27/23       CNY     20.05
JILIN ECONOMIC AND TECHNO    6.20     04/29/23       CNY     20.39
JILIN ECONOMIC AND TECHNO    6.20     04/29/23       CNY     20.41
JIN HUA RONG SHENG INVEST    6.85     12/27/24       CNY     60.00
JIN HUA RONG SHENG INVEST    6.85     12/27/24       CNY     62.52
JINGDEZHEN CERAMIC CULTUR    5.38     11/27/22       CNY     20.00
JINGDEZHEN CERAMIC CULTUR    5.38     11/27/22       CNY     20.16
JINGJIANG BINJIANG XINCHE    5.37     07/25/24       CNY     40.00
JINGJIANG BINJIANG XINCHE    5.37     07/25/24       CNY     40.75
JINGJIANG CITY INVESTMENT    4.55     03/30/23       CNY     20.03
JINGJIANG CITY INVESTMENT    4.55     03/30/23       CNY     20.27
JINGMEN DONGBAO DISTRICT     7.30     03/23/25       CNY     60.00
JINGMEN DONGBAO DISTRICT     7.30     03/23/25       CNY     63.86
JINGMEN HIGH-TECH DEVELOP    4.15     07/28/23       CNY     20.00
JINGMEN HIGH-TECH DEVELOP    4.15     07/28/23       CNY     20.26
JINGSHAN JINGCHENG INVEST    4.38     08/29/23       CNY     39.86
JINGSHAN JINGCHENG INVEST    4.38     08/29/23       CNY     40.28
JINGSHAN JINGCHENG INVEST    7.00     02/07/25       CNY     60.00
JINGSHAN JINGCHENG INVEST    7.00     02/07/25       CNY     63.34
JINGXIAN STATED-OWNED ASS    6.80     02/09/25       CNY     60.00
JINGXIAN STATED-OWNED ASS    6.80     02/09/25       CNY     61.20
JINGZHOU DEVELOPMENT ZONE    4.87     09/23/26       CNY     69.38
JINGZHOU DEVELOPMENT ZONE    4.87     09/23/26       CNY     70.64
JINGZHOU URBAN CONSTRUCTI    3.97     03/10/23       CNY     20.10
JINGZHOU URBAN CONSTRUCTI    3.97     03/10/23       CNY     20.11
JINGZHOU URBAN CONSTRUCTI    5.68     07/20/24       CNY     41.55
JINGZHOU URBAN CONSTRUCTI    5.68     07/20/24       CNY     41.70
JINING CITY SHIZHONG DIST    3.52     09/14/23       CNY     40.08
JINING HIGH TECH URBAN CO    5.88     04/25/23       CNY     40.69
JINING NEW CITY DEVELOPME    7.60     03/23/25       CNY     60.00
JINING NEW CITY DEVELOPME    7.60     03/23/25       CNY     63.62
JINING PORT & SHIPPING LI    7.00     11/27/24       CNY     62.05
JINING PORT & SHIPPING LI    7.00     06/01/25       CNY     68.97
JINKE PROPERTIES GROUP CO    6.85     05/28/24       USD     20.00
JINKE PROPERTIES GROUP CO    6.00     07/08/23       CNY     33.00
JINKE PROPERTIES GROUP CO    5.00     05/28/24       CNY     34.03
JINKE PROPERTIES GROUP CO    6.20     01/28/25       CNY     40.00
JINKE PROPERTIES GROUP CO    6.30     06/24/25       CNY     45.00
JINSHA COUNTY CONSTRUCTIO    6.01     09/05/23       CNY     38.56
JINSHA COUNTY CONSTRUCTIO    6.01     09/05/23       CNY     39.28
JINTANG MODERN AGRICULTUR    5.49     07/14/23       CNY     20.44
JINTANG MODERN AGRICULTUR    5.49     07/14/23       CNY     20.44
JINXIAN COUNTY CITY CONST    6.20     07/24/24       CNY     40.92
JINXIANG COUNTY CITY CONS    7.50     03/20/26       CNY     65.91
JINZHAI URBAN DEVELOPMENT    5.90     04/25/23       CNY     20.20
JINZHAI URBAN DEVELOPMENT    5.90     04/25/23       CNY     20.41
JINZHOU CIHANG GROUP CO L    9.00     04/05/20       CNY     33.63
JISHOU HUATAI STATE OWNED    6.50     06/21/24       CNY     41.62
JISHOU HUATAI STATE OWNED    6.50     06/21/24       CNY     41.77
JISHOU HUATAI STATE OWNED    6.45     09/11/24       CNY     60.00
JISHOU HUATAI STATE OWNED    6.45     09/11/24       CNY     60.56
JIUJIANG LIANXI DISTRICT     4.58     03/30/23       CNY     20.13
JIUJIANG LIANXI DISTRICT     4.58     03/30/23       CNY     20.13
JUNAN COUNTY URBAN CONSTR    7.50     09/26/24       CNY     58.00
JUNAN COUNTY URBAN CONSTR    7.50     09/26/24       CNY     62.03
JURONG URBAN CONSTRUCTION    6.80     11/06/24       CNY     60.00
JURONG URBAN CONSTRUCTION    6.80     11/06/24       CNY     61.97
JURONG URBAN CONSTRUCTION    6.89     09/18/24       CNY     62.08
JURONG URBAN CONSTRUCTION    6.89     09/18/24       CNY     65.73
KAIDI ECOLOGICAL AND ENVI    6.10     09/07/19       CNY      2.92
KAIDI ECOLOGICAL AND ENVI    7.00     12/15/19       CNY     10.00
KAIDI ECOLOGICAL AND ENVI    8.50     11/21/18       CNY     72.46
KAIFU CITY DEVELOPMENT CO    4.20     01/21/23       CNY     20.09
KAIFU CITY DEVELOPMENT CO    4.20     01/21/23       CNY     20.18
KAIFU CITY DEVELOPMENT CO    3.73     08/22/23       CNY     20.18
KAIFU CITY DEVELOPMENT CO    3.73     08/22/23       CNY     20.23
KAILI GUIZHOU TOWN CONSTR    5.29     12/17/22       CNY     19.52
KAILI GUIZHOU TOWN CONSTR    5.29     12/17/22       CNY     19.60
KAILI GUIZHOU TOWN CONSTR    4.20     10/13/23       CNY     38.33
KAILI GUIZHOU TOWN CONSTR    4.20     10/13/23       CNY     38.49
KANGMEI PHARMACEUTICAL CO    5.47     09/15/22       CNY     20.50
KANGMEI PHARMACEUTICAL CO    5.29     08/16/22       CNY     20.50
KANGMEI PHARMACEUTICAL CO    5.20     07/17/22       CNY     20.50
KANGMEI PHARMACEUTICAL CO    6.80     06/28/21       CNY     20.50
KANGMEI PHARMACEUTICAL CO    7.00     06/21/21       CNY     20.50
KANGMEI PHARMACEUTICAL CO    5.50     04/20/21       CNY     20.50
KANGMEI PHARMACEUTICAL CO    6.10     03/28/21       CNY     20.50
KANGMEI PHARMACEUTICAL CO    6.28     03/20/21       CNY     20.50
KANGMEI PHARMACEUTICAL CO    6.33     01/27/22       CNY     36.69
KUNMING DIANCHI INVESTMEN    5.75     07/24/24       CNY     35.45
KUNMING DIANCHI INVESTMEN    5.75     07/24/24       CNY     38.03
KUNSHAN CITY CONSTRUCTION    5.70     04/24/25       CNY     62.51
KUNSHAN COMMUNICATION DEV    6.15     04/26/23       CNY     66.63
KUNSHAN YINQIAO HOLDING G    5.50     10/18/24       CNY     61.96
KUNSHAN YINQIAO HOLDING G    5.50     10/18/24       CNY     64.10
LAI AN URBAN INFRASTRUCTU    6.50     04/18/25       CNY     63.27
LAOHEKOU CITY CONSTRUCTIO    6.49     08/16/24       CNY     40.00
LAOHEKOU CITY CONSTRUCTIO    6.49     08/16/24       CNY     40.20
LEPING STATE-OWNED ASSETS    3.70     10/20/23       CNY     39.99
LEPING STATE-OWNED ASSETS    3.70     10/20/23       CNY     40.05
LEQING CITY STATE OWNED I    6.79     12/14/24       CNY     60.00
LEQING CITY STATE OWNED I    6.79     12/14/24       CNY     63.10
LETING INVESTMENT GROUP C    7.50     04/11/26       CNY     67.02
LIANYUNGANG HENGCHI INDUS    7.40     10/27/24       CNY     60.00
LIANYUNGANG HENGCHI INDUS    7.45     09/22/24       CNY     60.00
LIANYUNGANG HENGCHI INDUS    7.45     09/22/24       CNY     60.70
LIANYUNGANG HENGCHI INDUS    7.40     10/27/24       CNY     62.09
LIAOCHENG ANTAI URBAN RUR    5.16     04/11/23       CNY     20.00
LIAOCHENG ANTAI URBAN RUR    4.58     04/11/23       CNY     20.02
LIAOCHENG ANTAI URBAN RUR    5.16     04/11/23       CNY     20.10
LIAOCHENG ANTAI URBAN RUR    4.58     04/11/23       CNY     20.14
LIAOCHENG XINGYE HOLDINGS    5.20     04/13/23       CNY     19.86
LIAOCHENG XINGYE HOLDINGS    5.20     04/13/23       CNY     20.20
LIAONING GUANLONG CONSTRU    4.70     11/10/23       CNY     40.31
LIAONING GUANLONG CONSTRU    4.70     11/10/23       CNY     40.31
LIAONING YAODU DEVELOPMEN    6.50     04/29/23       CNY     20.31
LILING HIGH-TECH INDUSTRI    4.93     01/19/23       CNY     19.93
LINQU YISHAN INDUSTRIAL C    7.20     11/23/24       CNY     52.89
LINQU YISHAN INDUSTRIAL C    7.20     11/23/24       CNY     62.88
LINWU SHUNFA URBAN CONSTR    7.00     08/23/24       CNY     60.00
LINWU SHUNFA URBAN CONSTR    7.00     08/23/24       CNY     60.80
LINYI CITY DEVELOPMENT GR    3.85     11/22/23       CNY     40.08
LINYI CITY DEVELOPMENT GR    3.85     11/22/23       CNY     40.39
LINYI COUNTY CITY DEVELOP    7.78     03/21/25       CNY     60.00
LINYI COUNTY CITY DEVELOP    7.78     03/21/25       CNY     64.30
LIUPANSHUI CITY TRAFFIC I    5.98     05/02/24       CNY     39.06
LIUPANSHUI CITY TRAFFIC I    5.98     05/02/24       CNY     40.98
LIUPANSHUI DEVELOPMENT IN    3.74     01/20/23       CNY     20.00
LIUPANSHUI DEVELOPMENT IN    3.74     01/20/23       CNY     20.08
LIUPANSHUI MINSHENG INVES    5.08     01/29/23       CNY     19.28
LIUYANG MODERN MANUFACTUR    4.72     01/19/23       CNY     20.09
LIUYANG MODERN MANUFACTUR    4.72     01/19/23       CNY     20.13
LIUYANG MODERN MANUFACTUR    5.75     05/02/24       CNY     40.50
LIUYANG MODERN MANUFACTUR    5.75     05/02/24       CNY     40.67
LIUYANG MODERN MANUFACTUR    5.88     08/10/24       CNY     42.26
LIUYANG MODERN MANUFACTUR    5.88     08/10/24       CNY     61.84
LIUYANG URBAN CONSTRUCTIO    4.45     05/24/23       CNY     20.16
LIUYANG URBAN CONSTRUCTIO    4.45     05/24/23       CNY     20.19
LIUZHI SPECIAL DISTRICT W    7.00     11/16/24       CNY     60.00
LIUZHI SPECIAL DISTRICT W    7.00     11/16/24       CNY     61.86
LIUZHOU CITY INVESTMENT C    7.18     12/31/22       CNY     13.00
LIUZHOU CITY INVESTMENT C    7.18     12/31/22       CNY     14.98
LIUZHOU DONGTONG INVESTME    4.45     07/22/23       CNY     18.29
LIUZHOU DONGTONG INVESTME    4.45     07/22/23       CNY     19.11
LIUZHOU LONGJIAN INVESTME    8.28     04/30/24       CNY     24.00
LIUZHOU LONGJIAN INVESTME    8.28     04/30/24       CNY     28.37
LONGCHANG DEVELOPMENT CON    7.09     10/31/24       CNY     60.00
LONGCHANG DEVELOPMENT CON    7.09     10/31/24       CNY     62.81
LONGYAN RAILWAY CONSTRUCT    4.98     04/13/23       CNY     20.13
LONGYAN RAILWAY CONSTRUCT    4.98     04/13/23       CNY     20.19
LOUDI TIDU INVESTMENT DEV    4.83     01/20/23       CNY     20.13
LOUDI TIDU INVESTMENT DEV    4.83     01/20/23       CNY     20.13
LOUDI WANBAO NEW DISTRICT    4.42     08/01/23       CNY     20.05
LOUDI WANBAO NEW DISTRICT    4.42     08/01/23       CNY     20.05
LOUDI WANBAO NEW DISTRICT    5.13     02/01/23       CNY     20.07
LOUDI WANBAO NEW DISTRICT    5.13     02/01/23       CNY     20.07
LU'AN JIN'AN DISTRICT URB    5.95     07/24/24       CNY     41.65
LUJIANG CITY CONSTRUCTION    5.89     05/02/25       CNY     62.10
LUOYANG CITY COUNTRY CONS    4.28     04/26/23       CNY     20.18
LUOYANG CITY DEVELOPMENT     4.47     12/02/22       CNY     20.00
LUOYANG CITY DEVELOPMENT     4.47     12/02/22       CNY     20.09
LUOYANG SHENGSHI CITY CON    7.06     04/11/26       CNY     70.99
LUXI URBAN CONSTRUCTION I    6.80     10/27/24       CNY     60.00
LUXI URBAN CONSTRUCTION I    6.80     10/27/24       CNY     62.15
LUZHOU FUYANG INVESTMENT     5.00     08/11/23       CNY     19.96
LUZHOU FUYANG INVESTMENT     5.00     08/11/23       CNY     19.98
LUZHOU HUIXING INVESTMENT    6.28     10/19/24       CNY     60.78
LUZHOU HUIXING INVESTMENT    6.28     10/19/24       CNY     61.16
LUZHOU INDUSTRIAL DEVELOP    7.20     04/12/25       CNY     60.00
LUZHOU INDUSTRIAL DEVELOP    7.20     04/12/25       CNY     61.07
LUZHOU LIN GANG INVESTMEN    7.00     12/01/24       CNY     60.00
LUZHOU LIN GANG INVESTMEN    7.00     12/01/24       CNY     61.35
LUZHOU LIN GANG INVESTMEN    7.10     02/07/25       CNY     62.23
LUZHOU LIN GANG INVESTMEN    7.10     02/07/25       CNY     62.24
LUZHOU XINGLU INVESTMENT     6.41     04/23/25       CNY     45.00
LUZHOU XINGLU INVESTMENT     6.41     04/23/25       CNY     47.81
LUZHOU XINGYANG INVESTMEN    4.87     01/28/23       CNY     20.05
LUZHOU XINGYANG INVESTMEN    4.87     01/28/23       CNY     20.14
MA'ANSHAN CIHU HIGH TECHN    3.90     11/28/23       CNY     40.15
MA'ANSHAN CIHU HIGH TECHN    3.90     11/28/23       CNY     40.40
MAANSHAN NINGBO INVESTMEN    7.50     04/18/26       CNY     32.00
MAANSHAN SOUTHERN INDUSTR    4.53     07/25/23       CNY     20.05
MAANSHAN SOUTHERN INDUSTR    4.53     07/25/23       CNY     20.27
MAANSHAN SOUTHERN INDUSTR    4.43     09/02/23       CNY     40.08
MAANSHAN SOUTHERN INDUSTR    4.43     09/02/23       CNY     40.25
MAANSHAN YUSHAN CITY DEVE    5.62     07/31/24       CNY     41.05
MAANSHAN YUSHAN CITY DEVE    5.62     07/31/24       CNY     41.06
MAANSHAN YUSHAN CITY DEVE    5.85     09/22/24       CNY     61.37
MAANSHAN YUSHAN CITY DEVE    5.85     09/22/24       CNY     61.37
MA'ANSHAN ZHENGPU HARBOR     6.80     03/19/25       CNY     60.00
MA'ANSHAN ZHENGPU HARBOR     6.00     10/13/24       CNY     61.52
MA'ANSHAN ZHENGPU HARBOR     6.80     03/19/25       CNY     63.68
MA'ANSHAN ZHENGPU HARBOR     6.00     10/13/24       CNY     64.26
MEISHAN CITY DONGPO DEVEL    5.90     06/30/23       CNY     20.22
MEISHAN CITY DONGPO DEVEL    5.90     06/30/23       CNY     20.25
MEISHAN CITY DONGPO DEVEL    8.08     08/16/25       CNY     60.00
MEISHAN CITY DONGPO DEVEL    8.08     08/16/25       CNY     64.16
MEISHAN HONGDA CONSTRUCTI    4.18     03/28/23       CNY     20.01
MEISHAN HONGDA CONSTRUCTI    4.18     03/28/23       CNY     20.07
MEISHAN MINDONG DEVELOPME    6.78     08/08/24       CNY     40.67
MEISHAN MINDONG DEVELOPME    6.78     08/08/24       CNY     41.38
MEIZHOU MEI COUNTY DISTRI    5.00     12/30/22       CNY     20.10
MEIZHOU MEI COUNTY DISTRI    5.00     12/30/22       CNY     20.10
MENGCHENG COUNTY URBAN DE    5.60     09/21/24       CNY     61.19
MENGZI CITY DEVELOPMENT I    7.65     09/25/24       CNY     62.10
MENGZI CITY DEVELOPMENT I    7.65     09/25/24       CNY     62.11
MIANYANG ANZHOU INVESTMEN    8.10     05/04/25       CNY     60.00
MIANYANG ANZHOU INVESTMEN    8.10     05/04/25       CNY     64.25
MIANYANG HONGDA ASSET INV    7.20     09/29/24       CNY     60.00
MIANYANG HONGDA ASSET INV    7.20     09/29/24       CNY     62.31
MIANYANG HUIDONG INVESTME    8.10     02/10/25       CNY     64.24
MIANYANG HUIDONG INVESTME    8.10     04/28/25       CNY     64.79
MILE AGRICULTURAL INVESTM    7.60     02/27/26       CNY     67.84
MINGGUANG YUELONG INVESTM    6.54     05/03/25       CNY     62.14
MUNICIPALITY OF SHENZHEN     3.37     03/29/26       CNY     50.00
MUNICIPALITY OF SHENZHEN     3.37     03/29/26       CNY     50.00
MUNICIPALITY OF SHENZHEN     3.37     03/29/26       CNY     50.86
MUNICIPALITY OF SHENZHEN     3.37     03/29/26       CNY     54.49
MUNICIPALITY OF SHENZHEN     3.37     03/29/26       CNY     54.49
MUNICIPALITY OF SHENZHEN     3.37     03/29/26       CNY     55.39
MUNICIPALITY OF SHENZHEN     3.15     01/14/25       CNY     62.50
MUNICIPALITY OF SHENZHEN     3.15     01/14/25       CNY     62.50
MUNICIPALITY OF SHENZHEN     3.15     01/14/25       CNY     63.04
MUNICIPALITY OF SHENZHEN     3.27     03/29/24       CNY     65.00
MUNICIPALITY OF SHENZHEN     3.27     03/29/24       CNY     65.00
MUNICIPALITY OF SHENZHEN     3.27     03/29/24       CNY     65.71
MUNICIPALITY OF SHENZHEN     3.34     06/18/24       CNY     66.66
MUNICIPALITY OF SHENZHEN     3.34     06/18/24       CNY     66.66
MUNICIPALITY OF SHENZHEN     3.34     06/18/24       CNY     67.62
MUNICIPALITY OF SHENZHEN     3.50     06/18/29       CNY     70.00
MUNICIPALITY OF SHENZHEN     3.50     06/18/29       CNY     70.00
MUNICIPALITY OF SHENZHEN     3.37     03/29/26       CNY     71.17
MUNICIPALITY OF SHENZHEN     3.37     03/29/26       CNY     71.17
MUNICIPALITY OF SHENZHEN     3.50     06/18/29       CNY     72.00
MUNICIPALITY OF SHENZHEN     3.37     03/29/26       CNY     72.40
MUNICIPALITY OF SHENZHEN     2.80     05/19/27       CNY     74.00
MUNICIPALITY OF SHENZHEN     2.80     05/19/27       CNY     74.00
MUNICIPALITY OF SHENZHEN     2.80     05/19/27       CNY     74.69
MUNICIPALITY OF SHENZHEN     3.31     01/14/27       CNY     75.00
MUNICIPALITY OF SHENZHEN     3.31     01/14/27       CNY     75.00
NANCHANG ECONOMY TECHNOLO    3.83     09/22/23       CNY     40.02
NANCHANG ECONOMY TECHNOLO    3.83     09/22/23       CNY     40.32
NANCHONG JIALING DEVELOPM    7.98     05/23/25       CNY     60.00
NANCHONG JIALING DEVELOPM    7.80     12/12/24       CNY     60.00
NANCHONG JIALING DEVELOPM    7.80     12/12/24       CNY     63.12
NANCHONG JIALING DEVELOPM    7.98     05/23/25       CNY     64.29
NANJING BAIXIA STATE-OWNE    3.98     03/29/23       CNY     20.07
NANJING BAIXIA STATE-OWNE    3.98     03/29/23       CNY     20.19
NANJING JIANGBEI NEW DIST    6.00     12/06/24       CNY     60.00
NANJING JIANGBEI NEW DIST    6.00     12/06/24       CNY     62.73
NANJING JIANGBEI NEW DIST    6.90     06/15/25       CNY     64.54
NANJING JIANGBEI NEW DIST    6.90     06/15/25       CNY     65.88
NANJING JIANGBEI NEW TOWN    5.59     09/26/24       CNY     61.92
NANJING JIANGBEI NEW TOWN    5.59     09/26/24       CNY     62.50
NANJING JIANGNING ECONOMI    7.94     04/14/24       CNY     31.46
NANJING JIANGNING URBAN C    3.48     11/11/23       CNY     40.26
NANJING JIANGNING URBAN C    3.48     11/11/23       CNY     40.40
NANJING JIANYE SCIENCE &     4.37     06/24/23       CNY     20.14
NANJING JIANYE SCIENCE &     4.37     06/24/23       CNY     20.36
NANJING LISHUI ECONOMIC A    3.41     11/09/23       CNY     40.36
NANJING LISHUI ECONOMIC A    3.41     11/09/23       CNY     40.37
NANJING LISHUI URBAN CONS    4.97     04/28/23       CNY     20.20
NANJING LISHUI URBAN CONS    4.97     04/28/23       CNY     20.27
NANJING LISHUI URBAN CONS    5.40     07/31/25       CNY     63.11
NANJING LISHUI URBAN CONS    5.40     07/31/25       CNY     63.87
NANJING METRO GROUP CO LT    3.29     08/29/23       CNY     40.19
NANJING METRO GROUP CO LT    4.22     11/28/23       CNY     71.01
NANJING PUKOU COMMUNICATI    5.46     07/19/24       CNY     41.52
NANJING QIXIA STATE-OWNED    4.10     06/24/23       CNY     20.13
NANJING QIXIA STATE-OWNED    4.10     06/24/23       CNY     20.21
NANJING STATE OWNED ASSET    5.60     03/06/23       CNY     15.24
NANLING COUNTY CONSTRUCTI    6.20     09/06/24       CNY     60.00
NANLING COUNTY CONSTRUCTI    6.20     09/06/24       CNY     61.02
NANNING HI-TECH INDUSTRIA    4.28     03/25/23       CNY     15.20
NANNING HI-TECH INDUSTRIA    4.28     03/25/23       CNY     19.97
NANNING HI-TECH INDUSTRIA    3.82     10/20/23       CNY     39.88
NANNING HI-TECH INDUSTRIA    3.82     10/20/23       CNY     40.06
NANPING CITY WUYI NEW DIS    4.96     09/28/22       CNY     20.05
NANPING CITY WUYI NEW DIS    4.96     09/28/22       CNY     20.20
NANTONG CITY TONGZHOU DIS    3.75     07/07/23       CNY     20.15
NANTONG CITY TONGZHOU DIS    3.75     07/07/23       CNY     20.26
NANTONG CITY TONGZHOU DIS    4.88     04/10/24       CNY     40.82
NANTONG HIGH-TECH HOLDING    5.00     10/19/22       CNY     20.08
NANTONG HIGH-TECH HOLDING    5.00     10/19/22       CNY     20.20
NANTONG KAIYUAN INVESTMEN    7.25     11/29/24       CNY     62.44
NANTONG KAIYUAN INVESTMEN    7.25     11/29/24       CNY     62.49
NANTONG SHIBEI HI-TECH DE    5.98     08/07/24       CNY     41.19
NANTONG SHIBEI HI-TECH DE    5.98     08/07/24       CNY     41.31
NANTONG YUNTONG PORT DEVE    6.13     08/10/24       CNY     35.00
NANTONG YUNTONG PORT DEVE    6.13     08/10/24       CNY     41.38
NANYANG HI-TECH DEVELOPME    6.45     04/29/23       CNY     20.36
NANYANG HI-TECH DEVELOPME    6.45     04/29/23       CNY     20.41
NANZHANG COUNTY CONSTRUCT    6.00     01/20/24       CNY     41.02
NANZHANG COUNTY CONSTRUCT    6.00     01/20/24       CNY     41.02
NANZHANG COUNTY CONSTRUCT    6.58     10/25/24       CNY     60.00
NANZHANG COUNTY CONSTRUCT    6.58     10/25/24       CNY     62.35
NEIJIANG CITY XINGYUAN IN    4.28     08/16/23       CNY     19.82
NEIJIANG CITY XINGYUAN IN    4.28     08/16/23       CNY     20.02
NEIJIANG STATE-OWNED ASSE    6.20     04/12/23       CNY     20.00
NEIJIANG STATE-OWNED ASSE    6.20     04/12/23       CNY     20.01
NEIJINAG CONSTRUCTION ENG    5.03     12/25/22       CNY     16.36
NEIJINAG CONSTRUCTION ENG    5.03     12/25/22       CNY     19.95
NEOGLORY HOLDING GROUP CO    8.00     10/22/20       CNY     56.00
NEOGLORY HOLDING GROUP CO    8.00     09/25/20       CNY     60.00
NEOGLORY HOLDING GROUP CO    8.10     11/23/18       CNY     72.00
NINGGUO CITY STATE OWNED     7.14     08/07/24       CNY     40.80
NINGGUO CITY STATE OWNED     7.14     08/07/24       CNY     41.37
NINGGUO CITY STATE OWNED     4.89     10/15/27       CNY     73.06
NINGXIA SHENG YAN INDUSTR    7.50     09/27/23       CNY     42.45
NINGXIANG CITY CONSTRUCTI    6.00     06/02/26       CNY     64.27
NINGXIANG ECONOMIC TECHNO    3.87     01/27/23       CNY     20.07
NINGXIANG STATE-OWNED ASS    4.89     06/03/23       CNY     20.23
NINGXIANG STATE-OWNED ASS    4.89     06/03/23       CNY     20.28
NINGXIANG STATE-OWNED ASS    3.88     11/02/23       CNY     40.18
NINGXIANG STATE-OWNED ASS    3.88     11/02/23       CNY     40.20
ONE BELT ONE ROAD JIANGSU    4.70     07/15/23       CNY     20.26
ONE BELT ONE ROAD JIANGSU    4.70     07/15/23       CNY     20.40
PANJIN WATER GROUP CO LTD    5.18     10/28/23       CNY     38.47
PEIXIAN CITY INVESTMENT D    5.20     11/10/22       CNY     20.00
PEIXIAN CITY INVESTMENT D    5.20     11/10/22       CNY     20.12
PEIXIAN STATE-OWNED ASSET    5.98     07/19/24       CNY     40.00
PEIXIAN STATE-OWNED ASSET    5.98     07/19/24       CNY     41.61
PEKING UNIVERSITY FOUNDER    6.30     03/04/24       CNY     11.00
PEKING UNIVERSITY FOUNDER    6.50     11/16/23       CNY     11.00
PEKING UNIVERSITY FOUNDER    6.68     08/09/23       CNY     11.00
PEKING UNIVERSITY FOUNDER    5.80     01/28/22       CNY     11.00
PEKING UNIVERSITY FOUNDER    5.99     11/02/21       CNY     11.00
PEKING UNIVERSITY FOUNDER    6.10     08/22/21       CNY     11.00
PEKING UNIVERSITY FOUNDER    4.80     07/26/21       CNY     11.00
PEKING UNIVERSITY FOUNDER    6.30     09/12/20       CNY     11.00
PEKING UNIVERSITY FOUNDER    6.15     07/23/20       CNY     11.00
PEKING UNIVERSITY FOUNDER    6.20     05/31/20       CNY     11.00
PENGSHAN DEVELOPMENT HOLD    7.98     05/03/25       CNY     51.81
PENGSHAN DEVELOPMENT HOLD    7.00     09/05/24       CNY     60.00
PENGSHAN DEVELOPMENT HOLD    7.00     09/05/24       CNY     60.83
PENGSHAN DEVELOPMENT HOLD    7.98     05/03/25       CNY     64.60
PENGZE CITY DEVELOPMENT I    7.00     04/19/25       CNY     60.00
PENGZE CITY DEVELOPMENT I    7.00     04/19/25       CNY     63.12
PENGZHOU STATE-PENGZHOU S    3.95     10/20/23       CNY     39.15
PINGDU STATE-OWNED ASSET     6.05     07/11/25       CNY     61.92
PINGDU STATE-OWNED ASSET     6.05     07/11/25       CNY     63.40
PINGHU CITY INVESTMENT DE    5.13     04/29/23       CNY     20.25
PINGHU CITY INVESTMENT DE    5.13     04/29/23       CNY     20.30
PINGJIANG COUNTY WATER SU    6.64     06/27/26       CNY     61.06
PINGLIANG CULTURAL & TOUR    6.85     11/30/22       CNY     20.00
PINGTAN COMPREHENSIVE PIL    3.92     01/29/23       CNY     20.05
PINGXIANG CHANGXING INVES    5.26     04/11/23       CNY     19.99
PINGXIANG CHANGXING INVES    5.26     04/11/23       CNY     20.05
PINGXIANG HUIFENG INVESTM    5.79     09/21/24       CNY     61.28
PINGXIANG HUIFENG INVESTM    5.79     09/21/24       CNY     61.40
PINGYANG STATE-OWNED ASSE    4.97     01/08/23       CNY     20.00
PINGYANG STATE-OWNED ASSE    4.97     01/08/23       CNY     20.16
PIZHOU ECONOMIC DEVELOPME    5.00     10/29/22       CNY     20.00
PIZHOU ECONOMIC DEVELOPME    5.00     10/29/22       CNY     20.05
PIZHOU ECONOMIC DEVELOPME    6.66     09/19/24       CNY     61.53
PIZHOU ECONOMIC DEVELOPME    6.66     09/19/24       CNY     67.00
POYANG INVESTMENT & DEVEL    6.53     08/08/24       CNY     40.00
POYANG INVESTMENT & DEVEL    6.53     08/08/24       CNY     41.93
PROVINCE OF HEBEI CHINA      3.17     08/22/24       CNY     70.97
PROVINCE OF HEBEI CHINA      3.17     08/22/24       CNY     70.98
PROVINCE OF HEBEI CHINA      3.17     08/22/24       CNY     70.98
PROVINCE OF HEBEI CHINA      3.17     08/22/24       CNY     70.98
PUCHENG INVESTMENT DEVELO    6.57     08/10/24       CNY     40.00
PUCHENG INVESTMENT DEVELO    6.57     08/10/24       CNY     40.78
PUDING YELANG STATE-OWNED    8.00     03/13/25       CNY     55.59
PUDING YELANG STATE-OWNED    7.79     11/13/24       CNY     60.09
PUDING YELANG STATE-OWNED    8.00     03/13/25       CNY     65.00
PUYANG INVESTMENT GROUP C    5.18     08/17/24       CNY     41.22
PUYANG INVESTMENT GROUP C    5.18     08/17/24       CNY     41.22
QIANDONGNAN TRANSPORTATIO    5.79     12/21/22       CNY     19.63
QIANDONGNAN TRANSPORTATIO    5.79     12/21/22       CNY     19.90
QIANDONGNANZHOU KAIHONG C    5.30     09/22/26       CNY     55.95
QIANDONGNANZHOU KAIHONG C    5.30     09/22/26       CNY     61.87
QIANJIANG URBAN CONSTRUCT    5.19     12/21/22       CNY     20.00
QIANJIANG URBAN CONSTRUCT    5.19     12/21/22       CNY     20.12
QIANNAN AUTONOMOUS PREFEC    6.98     07/06/24       CNY     38.36
QIANNAN AUTONOMOUS PREFEC    6.98     07/06/24       CNY     38.37
QIANNAN AUTONOMOUS PREFEC    6.99     04/19/24       CNY     38.58
QIANNAN AUTONOMOUS PREFEC    6.99     04/19/24       CNY     38.58
QIANNANZHOU INVESTMENT CO    6.77     07/28/24       CNY     35.50
QIANNANZHOU INVESTMENT CO    6.77     07/28/24       CNY     38.08
QIANNANZHOU INVESTMENT CO    8.00     01/02/26       CNY     68.90
QIANSHAN CITY QIANRUN INV    6.98     01/19/25       CNY     60.00
QIANSHAN CITY QIANRUN INV    6.98     01/19/25       CNY     63.22
QIANXINAN AUTONOMOUS REGI    5.90     06/22/23       CNY     19.24
QIANXINAN AUTONOMOUS REGI    5.90     06/22/23       CNY     20.28
QICHUN COUNTY CONSTRUCTIO    4.96     10/18/23       CNY     40.31
QICHUN COUNTY CONSTRUCTIO    4.96     10/18/23       CNY     40.31
QIDONG STATE-OWNED ASSET     7.30     11/20/22       CNY     15.19
QIDONG STATE-OWNED ASSET     7.30     11/20/22       CNY     15.20
QIDONG STATE-OWNED ASSET     4.00     03/09/23       CNY     20.14
QIDONG STATE-OWNED ASSET     4.00     03/09/23       CNY     20.22
QIDONG URBAN CONSTRUCTION    5.25     08/16/24       CNY     41.18
QIDONG URBAN CONSTRUCTION    5.25     08/16/24       CNY     41.60
QIHE CITY OPERATION CONST    5.10     03/07/23       CNY     19.97
QIHE CITY OPERATION CONST    5.10     03/07/23       CNY     20.08
QINGDAO CHANGYANG INVESTM    3.73     09/12/23       CNY     40.05
QINGDAO CHANGYANG INVESTM    3.73     09/12/23       CNY     40.06
QINGDAO CONSON DEVELOPMEN    6.40     12/12/22       CNY     15.17
QINGDAO HAIFA STATE-OWNED    4.26     06/06/23       CNY     20.17
QINGDAO HAIFA STATE-OWNED    4.26     06/06/23       CNY     20.25
QINGDAO HAIFA STATE-OWNED    6.28     04/04/25       CNY     62.50
QINGDAO HAIFA STATE-OWNED    6.28     04/04/25       CNY     65.25
QINGDAO JIMO DISTRICT URB    5.35     07/10/24       CNY     41.20
QINGDAO JIMO DISTRICT URB    5.35     07/10/24       CNY     41.44
QINGDAO OCEAN INVESTMENT     4.36     05/12/23       CNY     20.14
QINGDAO OCEAN INVESTMENT     4.36     05/12/23       CNY     20.28
QINGDAO SHAOHAI INVESTMEN    6.47     10/31/24       CNY     61.05
QINGDAO SHAOHAI INVESTMEN    6.47     10/31/24       CNY     61.49
QINGHAI PROVINCIAL INVEST    7.88     03/22/21       USD     29.20
QINGHAI PROVINCIAL INVEST    7.25     02/22/20       USD     29.20
QINGHAI PROVINCIAL INVEST    6.40     07/10/21       USD     33.44
QINGZHOU CITY CONSTRUCTIO    6.40     07/10/24       CNY     40.00
QINGZHOU CITY CONSTRUCTIO    6.40     07/10/24       CNY     40.28
QINGZHOU CITY CONSTRUCTIO    6.80     08/25/24       CNY     60.86
QINHUANGDAO CITY DEVELOPM    4.69     04/14/23       CNY     20.15
QINHUANGDAO CITY DEVELOPM    4.69     04/14/23       CNY     20.26
QINHUANGDAO DEVELOPMENT Z    4.07     08/26/23       CNY     39.94
QINHUANGDAO DEVELOPMENT Z    4.07     08/26/23       CNY     39.99
QUANJIAO URBAN INFRASTRUC    5.10     05/18/23       CNY     20.33
QUANJIAO URBAN INFRASTRUC    5.10     05/18/23       CNY     20.33
QUJING CITY QILIN DISTRIC    5.37     11/26/22       CNY     20.00
QUJING CITY QILIN DISTRIC    5.37     11/26/22       CNY     21.95
QUJING ECO TECH DEVELOPME    5.75     06/01/23       CNY     20.00
QUJING ECO TECH DEVELOPME    5.75     06/01/23       CNY     20.23
RENHUAI CITY DEVELOPMENT     5.12     04/14/23       CNY     19.76
RENHUAI CITY DEVELOPMENT     5.12     04/14/23       CNY     20.18
RENHUAI WATER INVESTMENT     7.98     02/24/25       CNY     56.07
RENHUAI WATER INVESTMENT     7.98     07/26/25       CNY     63.90
RENQIU CONSTRUCTION INVES    5.68     11/18/22       CNY     20.11
RENQIU CONSTRUCTION INVES    5.68     11/18/22       CNY     20.30
RENSHOU DEVELOPMENT OF IN    6.42     12/22/22       CNY     20.00
RENSHOU DEVELOPMENT OF IN    6.42     12/22/22       CNY     20.11
REWARD SCIENCE AND TECHNO    5.53     07/05/21       CNY     29.10
REWARD SCIENCE AND TECHNO    6.40     03/03/22       CNY     70.00
RIZHAO CITY CONSTRUCTION     3.98     12/07/22       CNY     20.08
RIZHAO CITY CONSTRUCTION     3.98     12/07/22       CNY     20.09
RONGCHENG ECONOMIC DEVELO    5.75     04/24/25       CNY     62.79
RONGCHENG ECONOMIC DEVELO    5.75     04/24/25       CNY     62.83
RONGQIAO GROUP CO LTD        6.50     06/03/24       CNY     64.00
RONGXIN FUJIAN INVESTMENT    5.42     08/19/24       CNY     31.00
RONGXIN FUJIAN INVESTMENT    5.60     07/27/23       CNY     33.00
RONGXIN FUJIAN INVESTMENT    6.45     07/03/23       CNY     67.50
RONGXIN FUJIAN INVESTMENT    6.78     07/03/24       CNY     72.80
RUCHENG COUNTY URBAN CONS    5.69     02/23/24       CNY     51.30
RUCHENG COUNTY URBAN CONS    5.69     02/23/24       CNY     51.31
RUDONG COUNTY JINXIN TRAN    3.80     07/26/23       CNY     20.15
RUDONG COUNTY JINXIN TRAN    3.80     07/26/23       CNY     20.17
RUDONG COUNTY JINXIN TRAN    4.57     07/26/23       CNY     20.19
RUDONG COUNTY JINXIN TRAN    4.57     07/26/23       CNY     20.21
RUDONG COUNTY KAITAI CITY    4.57     01/08/23       CNY     20.18
RUDONG NEW WORLD INVESTME    4.37     07/18/23       CNY     20.06
RUDONG NEW WORLD INVESTME    4.37     07/18/23       CNY     20.07
RUGAO ECONOMIC & TRADE DE    3.95     03/24/23       CNY     20.10
RUGAO ECONOMIC & TRADE DE    3.95     03/24/23       CNY     20.17
RUGAO TRAFFIC INDUSTRY GR    3.74     03/23/23       CNY     20.00
RUGAO TRAFFIC INDUSTRY GR    3.74     03/23/23       CNY     20.13
RUIAN STATE OWNED ASSET I    4.56     01/27/23       CNY     20.14
RUIAN STATE OWNED ASSET I    4.56     01/27/23       CNY     20.14
RUICHANG CITY INVESTMENT     5.68     03/25/23       CNY     20.03
RUICHANG CITY INVESTMENT     5.50     06/17/23       CNY     20.04
RUIJIN URBAN DEVELOPMENT     4.13     09/06/23       CNY     40.12
RUIJIN URBAN DEVELOPMENT     4.13     09/06/23       CNY     40.19
RUSHAN INDUSTRIAL INVESTM    7.40     06/07/25       CNY     63.72
RUSHAN INDUSTRIAL INVESTM    7.40     06/07/25       CNY     64.24
RUZHOU CITY XINYUAN INVES    4.43     09/26/23       CNY     38.60
RUZHOU CITY XINYUAN INVES    4.43     09/26/23       CNY     39.52
SANMING INVESTMENT DEVELO    5.10     04/17/24       CNY     41.04
SANMING INVESTMENT DEVELO    5.10     04/17/24       CNY     41.16
SANMING TRANSPORTATION CO    3.68     03/29/23       CNY     20.12
SEAZEN HOLDINGS CO LTD       5.90     09/01/25       CNY     75.50
SHAANXI XIXIAN NEW AREA A    5.10     06/06/23       CNY     20.09
SHAANXI XIXIAN NEW AREA A    5.10     06/06/23       CNY     20.11
SHAANXI XIXIAN NEW AREA F    7.10     08/23/24       CNY     60.03
SHAANXI XIXIAN NEW AREA F    7.10     08/23/24       CNY     61.48
SHAANXI XIXIAN NEW AREA J    6.67     08/23/24       CNY     40.32
SHAANXI XIXIAN NEW AREA J    6.67     08/23/24       CNY     59.40
SHAANXI XIXIAN NEW AREA Q    5.15     11/27/22       CNY     20.07
SHAANXI XIXIAN NEW AREA Q    5.15     11/27/22       CNY     21.01
SHANDONG RUYI TECHNOLOGY     7.90     09/18/23       CNY     52.10
SHANDONG URBAN CAPITAL ST    7.50     04/12/26       CNY     60.06
SHANGHAI MUNICIPAL INVEST    4.80     11/05/24       CNY     45.94
SHANGHAI POWERLONG INDUST    6.60     01/11/26       CNY     30.00
SHANGHAI SHIMAO CO LTD       3.60     03/05/23       CNY     25.59
SHANGHAI SHIMAO CO LTD       3.76     07/07/24       CNY     34.16
SHANGHAI SHIMAO CO LTD       4.12     01/09/23       CNY     36.58
SHANGHAI SHIMAO CO LTD       5.50     05/06/23       CNY     36.63
SHANGHAI SHIMAO CO LTD       5.15     03/16/23       CNY     36.63
SHANGHAI SHIMAO CO LTD       4.24     10/21/22       CNY     36.65
SHANGHAI SHIMAO CO LTD       4.15     05/22/23       CNY     47.70
SHANGHAI SHIMAO JIANSHE C    3.90     08/27/25       CNY     21.59
SHANGHAI SHIMAO JIANSHE C    4.30     09/19/24       CNY     22.00
SHANGHAI SHIMAO JIANSHE C    4.30     11/11/24       CNY     25.86
SHANGHAI URBAN CONSTRUCTI    3.50     01/06/23       CNY     20.05
SHANGHAI URBAN CONSTRUCTI    3.50     01/06/23       CNY     20.10
SHANGHAI YUYUAN TOURIST M    4.95     11/27/24       CNY     60.00
SHANGLI INVESTMENT CO        7.50     06/01/25       CNY     63.16
SHANGLI INVESTMENT CO        7.50     06/01/25       CNY     63.17
SHANGRAO CITY STATE-OWNED    4.65     01/29/23       CNY     20.11
SHANGRAO CITY STATE-OWNED    4.65     01/29/23       CNY     20.13
SHANGRAO GUANGXIN URBAN C    7.95     07/24/25       CNY     62.72
SHANGRAO GUANGXIN URBAN C    7.95     07/24/25       CNY     62.91
SHANTOU INVESTMENT HOLDIN    7.99     03/04/24       CNY     30.50
SHANTOU INVESTMENT HOLDIN    7.99     03/04/24       CNY     31.57
SHANWEI INVESTMENT HOLDIN    5.68     11/09/24       CNY     61.87
SHANWEI INVESTMENT HOLDIN    5.68     11/09/24       CNY     62.15
SHAODONG NEW AREA DEVELOP    7.10     04/19/24       CNY     41.55
SHAODONG NEW AREA DEVELOP    7.10     04/19/24       CNY     41.56
SHAOGUAN URBAN INVESTMENT    3.67     10/25/24       CNY     55.71
SHAOGUAN URBAN INVESTMENT    3.67     10/25/24       CNY     55.72
SHAOSHAN HI-TECH CONSTRUC    8.00     05/02/25       CNY     60.86
SHAOSHAN HI-TECH CONSTRUC    8.00     05/02/25       CNY     63.79
SHAOWU URBAN CONSTRUCTION    5.88     09/11/22       CNY     20.03
SHAOWU URBAN CONSTRUCTION    5.88     09/11/22       CNY     23.39
SHAOXING KEQIAO CITY CONS    5.74     08/03/24       CNY     40.00
SHAOXING KEQIAO CITY CONS    3.64     09/19/23       CNY     40.07
SHAOXING KEQIAO CITY CONS    3.64     09/19/23       CNY     40.32
SHAOXING KEQIAO CITY CONS    5.74     08/03/24       CNY     41.38
SHAOXING SHANGYU ECONOMIC    4.76     04/11/23       CNY     20.18
SHAOXING SHANGYU ECONOMIC    4.76     04/11/23       CNY     20.27
SHAOYANG BAOQING INDUSTRI    5.78     07/04/26       CNY     54.67
SHAOYANG CITY CONSTRUCTIO    5.98     09/01/24       CNY     60.00
SHAOYANG CITY CONSTRUCTIO    5.98     09/01/24       CNY     61.29
SHAOYANG DULIANG INVESTME    5.50     04/13/23       CNY     19.80
SHAOYANG DULIANG INVESTME    5.50     04/13/23       CNY     19.86
SHAOYANG SAISHUANGQING CO    7.20     03/26/25       CNY     60.00
SHAOYANG SAISHUANGQING CO    7.20     03/26/25       CNY     61.44
SHEHONG STATE OWNED ASSET    7.30     12/14/24       CNY     60.00
SHEHONG STATE OWNED ASSET    7.30     12/14/24       CNY     63.19
SHEHONG STATE OWNED ASSET    7.50     08/22/25       CNY     65.02
SHEHONG STATE OWNED ASSET    7.60     10/22/25       CNY     65.68
SHENGZHOU INVESTMENT HOLD    5.35     07/20/24       CNY     41.23
SHENGZHOU INVESTMENT HOLD    5.35     07/20/24       CNY     41.60
SHENWU ENVIRONMENTAL TECH    9.00     03/14/19       CNY      1.50
SHENZHEN LOGAN HOLDINGS C    4.70     08/23/25       CNY     17.00
SHENZHEN LOGAN HOLDINGS C    4.80     09/14/25       CNY     17.01
SHENZHEN LOGAN HOLDINGS C    4.80     06/24/25       CNY     18.10
SHENZHEN LOGAN HOLDINGS C    4.90     03/25/25       CNY     19.00
SHENZHEN LOGAN HOLDINGS C    4.80     01/08/25       CNY     19.10
SHENZHEN LOGAN HOLDINGS C    5.09     11/18/24       CNY     21.00
SHENZHEN LOGAN HOLDINGS C    4.60     11/20/22       CNY     23.33
SHENZHEN LOGAN HOLDINGS C    5.50     06/19/23       CNY     33.76
SHENZHEN METRO GROUP CO L    5.40     03/25/23       CNY     15.30
SHENZHEN METRO GROUP CO L    6.75     01/24/24       CNY     31.00
SHEYANG URBAN CONSTRUCTIO    7.80     11/27/24       CNY     62.24
SHEYANG URBAN CONSTRUCTIO    7.80     11/27/24       CNY     62.25
SHIFANG CITY NATIONAL OWN    8.00     12/05/25       CNY     69.57
SHIJIAZHUANG HUTUO NEW DI    5.28     12/24/25       CNY     45.00
SHIJIAZHUANG HUTUO NEW DI    5.28     12/24/25       CNY     47.20
SHISHOU BOYA CITY CONSTRU    6.98     06/15/24       CNY     41.58
SHIYAN ECO DEVELOPMENT ZO    3.98     08/05/23       CNY     19.95
SHIYAN ECO DEVELOPMENT ZO    3.98     08/05/23       CNY     20.09
SHIYAN HANJIANG STAR CONS    6.40     07/10/24       CNY     40.70
SHIYAN STATE-OWNED CAPITA    4.88     01/11/26       CNY     61.85
SHIYAN STATE-OWNED CAPITA    4.88     01/11/26       CNY     61.99
SHIZHU TUJIA HONGSHENG EC    7.00     11/13/24       CNY     48.00
SHIZHU TUJIA HONGSHENG EC    7.00     11/13/24       CNY     62.36
SHOU COUNTY STATE-OWNED A    6.20     10/13/24       CNY     60.00
SHOU COUNTY STATE-OWNED A    6.20     10/13/24       CNY     61.68
SHUCHENG COUNTY URBAN CON    5.50     04/29/23       CNY     20.10
SHUCHENG COUNTY URBAN CON    5.50     04/29/23       CNY     20.36
SHUYANG JINGYUAN ASSET OP    5.49     09/11/22       CNY     20.06
SHUYANG JINGYUAN ASSET OP    5.49     09/11/22       CNY     20.20
SICHUAN CHENG'A DEVELOPME    7.50     11/29/24       CNY     60.00
SICHUAN CHENG'A DEVELOPME    7.50     11/06/24       CNY     60.00
SICHUAN CHENG'A DEVELOPME    7.50     11/06/24       CNY     62.59
SICHUAN CHENG'A DEVELOPME    7.50     11/29/24       CNY     62.70
SICHUAN CHENG'A DEVELOPME    7.25     01/28/24       CNY     70.85
SICHUAN COAL GASIFICATION    7.00     04/18/23       CNY     20.35
SICHUAN COAL INDUSTRY GRO    7.70     01/09/18       CNY     45.00
SICHUAN JINCAI JINXIN INV    7.08     07/31/24       CNY     41.39
SICHUAN JINCAI JINXIN INV    7.08     07/31/24       CNY     41.53
SICHUAN LANGUANG DEVELOPM    7.20     05/11/23       CNY     12.63
SICHUAN LANGUANG DEVELOPM    7.20     03/11/23       CNY     12.63
SICHUAN LANGUANG DEVELOPM    7.50     11/22/22       CNY     12.63
SICHUAN LANGUANG DEVELOPM    7.00     10/26/22       CNY     12.63
SICHUAN LANGUANG DEVELOPM    7.00     09/29/22       CNY     12.63
SICHUAN LANGUANG DEVELOPM    7.50     08/12/21       CNY     12.63
SICHUAN LANGUANG DEVELOPM    6.50     07/29/21       CNY     12.63
SICHUAN LANGUANG DEVELOPM    7.50     07/11/21       CNY     12.63
SICHUAN LANGUANG DEVELOPM    7.15     03/16/23       CNY     24.00
SICHUAN LANGUANG DEVELOPM    7.40     09/14/21       CNY     30.45
SICHUAN LANGUANG DEVELOPM    7.50     07/23/22       CNY     42.00
SICHUAN LANGZHONG FAMOUS     5.60     04/19/23       CNY     20.03
SICHUAN LANGZHONG FAMOUS     5.60     04/19/23       CNY     20.11
SICHUAN LONGYANG TIANFU N    5.45     05/27/23       CNY     20.15
SICHUAN LONGYANG TIANFU N    5.45     05/27/23       CNY     20.22
SICHUAN NAXING INDUSTRIAL    4.68     03/31/23       CNY     19.83
SICHUAN NAXING INDUSTRIAL    4.68     03/31/23       CNY     20.01
SICHUAN QINBA NEWCITY INV    6.91     07/25/24       CNY     39.80
SICHUAN QINBA NEWCITY INV    6.68     07/07/24       CNY     39.89
SICHUAN QINBA NEWCITY INV    6.68     07/07/24       CNY     40.00
SICHUAN QINBA NEWCITY INV    6.91     07/25/24       CNY     40.41
SICHUAN RENSHOU XINLONG W    7.00     06/27/24       CNY     41.74
SIHUI STATE OWNED ASSETS     4.59     01/14/23       CNY     20.10
SIHUI STATE OWNED ASSETS     4.59     01/14/23       CNY     20.22
SINO-OCEAN HOLDING GROUP     4.76     10/19/25       CNY     33.33
SINO-OCEAN HOLDING GROUP     4.59     03/20/26       CNY     35.00
SINO-OCEAN HOLDING GROUP     5.00     08/19/25       CNY     36.00
SINO-OCEAN HOLDING GROUP     4.20     05/12/26       CNY     38.50
SINO-OCEAN HOLDING GROUP     4.60     01/21/24       CNY     40.00
SINO-OCEAN HOLDING GROUP     4.00     08/02/23       CNY     59.00
SINO-OCEAN HOLDING GROUP     4.30     02/26/23       CNY     62.00
SINO-OCEAN HOLDING GROUP     3.35     04/24/23       CNY     67.80
SIXIAN CITY CONSCTRUCTION    6.50     04/16/25       CNY     60.00
SIXIAN CITY CONSCTRUCTION    6.50     04/16/25       CNY     63.20
SIYANG COUNTY MINKANG RUR    4.94     01/21/23       CNY     20.20
SIYANG COUNTY MINKANG RUR    4.94     01/21/23       CNY     20.56
SIYANG COUNTY MINKANG RUR    7.40     07/31/24       CNY     42.06
SIYANG COUNTY MINKANG RUR    7.40     07/31/24       CNY     42.07
SIYANG JIADING INDUSTRIAL    7.50     04/27/25       CNY     63.62
SIYANG JIADING INDUSTRIAL    7.50     04/27/25       CNY     63.63
SUINING COUNTY RUNQI INVE    5.42     11/20/22       CNY     20.00
SUINING COUNTY RUNQI INVE    5.42     11/20/22       CNY     20.13
SUINING COUNTY RUNQI INVE    6.78     11/02/24       CNY     60.80
SUINING COUNTY RUNQI INVE    6.78     11/02/24       CNY     61.91
SUINING FUYUAN INDUSTRY C    5.34     12/02/23       CNY     39.39
SUINING FUYUAN INDUSTRY C    5.34     12/02/23       CNY     39.82
SUINING KAIDA INVESTMENT     4.89     04/08/23       CNY     19.91
SUINING KAIDA INVESTMENT     4.89     04/08/23       CNY     19.95
SUINING ROUGANG INVESTMEN    5.65     01/24/24       CNY     40.44
SUINING ROUGANG INVESTMEN    6.80     08/02/24       CNY     41.33
SUINING ROUGANG INVESTMEN    6.80     08/02/24       CNY     41.34
SUINING TIANTAI INDUSTRIA    5.98     03/28/24       CNY     40.98
SUINING TIANTAI INDUSTRIA    5.98     03/28/24       CNY     40.99
SUINING TIANTAI INDUSTRIA    6.80     11/01/24       CNY     75.00
SUIZHOU DEVELOPMENT INVES    5.70     04/07/24       CNY     40.60
SUIZHOU DEVELOPMENT INVES    5.70     04/07/24       CNY     41.22
SUIZHOU DEVELOPMENT INVES    5.97     09/15/24       CNY     60.00
SUIZHOU DEVELOPMENT INVES    5.97     09/15/24       CNY     61.88
SUIZHOU HIGH-TECH INDUSTR    4.47     03/25/23       CNY     20.07
SUIZHOU HIGH-TECH INDUSTR    4.47     03/25/23       CNY     20.11
SUNAC REAL ESTATE GROUP C    7.00     04/02/25       CNY     21.00
SUNAC REAL ESTATE GROUP C    6.48     09/11/23       CNY     28.00
SUNAC REAL ESTATE GROUP C    6.80     08/16/23       CNY     28.00
SUNAC REAL ESTATE GROUP C    4.78     09/30/23       CNY     35.55
SUNING APPLIANCE GROUP CO    7.30     06/28/23       CNY     21.60
SUNING APPLIANCE GROUP CO    7.30     06/16/23       CNY     43.36
SUNING APPLIANCE GROUP CO    7.30     01/29/23       CNY     48.43
SUNING APPLIANCE GROUP CO    7.30     05/10/23       CNY     49.31
SUNSHINE KAIDI NEW ENERGY    6.80     06/02/21       CNY      1.00
SUQIAN CITY CONSTRUCTION     5.30     07/11/24       CNY     40.94
SUQIAN CITY CONSTRUCTION     5.30     07/11/24       CNY     40.99
SUQIAN CITY CONSTRUCTION     6.44     12/26/24       CNY     62.14
SUQIAN CITY CONSTRUCTION     6.44     12/26/24       CNY     62.28
SUQIAN ECONOMIC DEVELOPME    5.40     04/20/24       CNY     41.13
SUQIAN ECONOMIC DEVELOPME    5.40     04/20/24       CNY     41.88
SUQIAN HI-TECH DEVELOPMEN    6.97     07/20/25       CNY     60.00
SUQIAN HUBIN XINCHENG INV    6.85     08/02/24       CNY     38.10
SUQIAN HUBIN XINCHENG INV    6.85     08/02/24       CNY     39.91
SUQIAN HUBIN XINCHENG INV    6.93     08/25/24       CNY     52.32
SUQIAN HUBIN XINCHENG INV    6.93     08/25/24       CNY     62.18
SUQIAN YUFENG ASSET MANAG    5.50     04/21/24       CNY     40.83
SUQIAN YUFENG ASSET MANAG    5.50     04/21/24       CNY     44.26
SUZHOU CITY CONSTRUCTION     3.89     03/24/23       CNY     20.10
SUZHOU CITY CONSTRUCTION     3.89     03/24/23       CNY     20.19
SUZHOU CITY HENGCHENG CON    4.40     03/01/23       CNY     20.13
SUZHOU CITY HENGCHENG CON    4.40     03/01/23       CNY     20.21
SUZHOU MAANSHAN INVESTMEN    6.10     08/03/24       CNY     41.45
SUZHOU MAANSHAN INVESTMEN    6.10     08/03/24       CNY     41.71
SUZHOU MUDU URBAN RURAL I    4.94     04/16/24       CNY     71.70
SUZHOU MUDU URBAN RURAL I    4.94     04/16/24       CNY     72.05
SUZHOU NEW & HIGH-TECH IN    4.18     03/23/23       CNY     20.06
SUZHOU NEW & HIGH-TECH IN    4.18     03/23/23       CNY     20.21
SUZHOU NEW AREA CONSTRUCT    5.98     08/04/24       CNY     40.00
SUZHOU NEW AREA CONSTRUCT    5.98     08/04/24       CNY     41.01
SUZHOU WUZHONG CITY CONST    6.50     02/01/25       CNY     60.00
SUZHOU WUZHONG CITY CONST    5.90     11/06/24       CNY     60.00
SUZHOU WUZHONG CITY CONST    5.90     11/06/24       CNY     62.25
SUZHOU WUZHONG CITY CONST    6.50     02/01/25       CNY     62.36
TAHOE GROUP CO LTD           6.00     05/25/21       CNY     10.00
TAHOE GROUP CO LTD           7.20     05/25/21       CNY     10.00
TAHOE GROUP CO LTD           7.50     10/10/20       CNY     29.60
TAHOE GROUP CO LTD           8.50     08/02/21       CNY     30.00
TAHOE GROUP CO LTD           7.50     08/15/20       CNY     32.33
TAIAN TAISHAN HOLDINGS CO    5.50     04/26/23       CNY     20.05
TAIAN TAISHAN HOLDINGS CO    5.50     04/26/23       CNY     20.17
TAICANG SCIENCE EDUCATION    5.54     08/28/22       CNY     20.00
TAICANG SCIENCE EDUCATION    5.54     08/28/22       CNY     25.80
TAIHE STATE OWN ASSET INV    5.87     08/07/24       CNY     41.61
TAIHE STATE OWN ASSET INV    5.87     08/07/24       CNY     43.35
TAIXING HONGQIAO PARK IND    5.03     10/29/22       CNY     19.60
TAIXING HONGQIAO PARK IND    5.03     10/29/22       CNY     20.02
TAIZHOU CITY CONSTRUCTION    6.92     10/16/23       CNY     30.75
TAIZHOU CITY HUANGYAN DIS    6.10     08/01/24       CNY     41.13
TAIZHOU CITY HUANGYAN DIS    6.10     08/01/24       CNY     41.77
TAIZHOU CITY HUANGYAN DIS    6.22     09/14/24       CNY     61.85
TAIZHOU CITY HUANGYAN DIS    6.22     09/14/24       CNY     62.05
TAIZHOU FENGCHENGHE CONST    7.90     12/29/24       CNY     60.00
TAIZHOU FENGCHENGHE CONST    7.90     12/29/24       CNY     63.63
TAIZHOU GAOGANG HI-TECH D    5.54     06/22/24       CNY     41.54
TAIZHOU GAOGANG HI-TECH D    5.54     06/22/24       CNY     41.64
TAIZHOU HAILING CITY DEVE    4.60     12/14/22       CNY     20.07
TAIZHOU HAILING CITY DEVE    4.60     12/14/22       CNY     20.17
TAIZHOU JINDONG URBAN CON    5.10     06/02/23       CNY     20.31
TAIZHOU JINDONG URBAN CON    5.10     06/02/23       CNY     20.31
TAIZHOU XINTAI GROUP CO L    4.07     03/23/23       CNY     20.11
TAIZHOU XINTAI GROUP CO L    4.07     03/23/23       CNY     20.13
TANGSHAN FINANCIAL HOLDIN    7.60     05/16/25       CNY     57.50
TANGSHAN FINANCIAL HOLDIN    7.60     05/16/25       CNY     63.95
TAOYUAN COUNTY ECONOMIC D    7.00     12/08/24       CNY     60.00
TAOYUAN COUNTY ECONOMIC D    7.00     12/08/24       CNY     62.64
TEMPUS GROUP CO LTD          7.50     06/07/20       CNY     12.00
TIANCHANG CITY CONSTRUCTI    4.99     12/05/23       CNY     40.28
TIANGUANG ZHONGMAO CO LTD    6.00     10/27/21       CNY     14.00
TIANJIN BOHAI STATE-OWNED    3.82     04/18/23       CNY     19.69
TIANJIN BOHAI STATE-OWNED    3.82     04/18/23       CNY     20.08
TIANJIN BOHAI STATE-OWNED    4.10     04/18/26       CNY     60.88
TIANJIN DONGLI CITY INFRA    4.28     12/02/22       CNY     20.09
TIANJIN ECONOMIC TECHNOLO    6.50     12/03/22       CNY     15.03
TIANJIN ECONOMIC TECHNOLO    6.50     12/03/22       CNY     15.12
TIANJIN GUANGCHENG INVEST    6.97     02/22/23       CNY     15.20
TIANJIN INFRASTRUCTURE CO    5.70     02/26/23       CNY     14.80
TIANJIN INFRASTRUCTURE CO    5.70     02/26/23       CNY     15.22
TIANJIN METRO GROUP CO LT    4.27     10/16/25       CNY     60.92
TIANJIN METRO GROUP CO LT    4.27     10/16/25       CNY     64.00
TIANJIN NINGHE INVESTMENT    5.50     04/22/23       CNY     20.00
TIANJIN NINGHE INVESTMENT    5.50     04/22/23       CNY     20.28
TIANJIN RAILWAY CONSTRUCT    5.58     04/13/25       CNY     45.60
TIANJIN RAILWAY CONSTRUCT    5.58     04/13/25       CNY     45.76
TIANJIN REAL ESTATE GROUP    7.70     03/16/21       CNY     21.49
TIANJIN REAL ESTATE GROUP    4.50     09/29/20       USD     73.85
TIANJIN STATE-OWNED CAPIT    1.60     12/17/39       USD     21.17
TIANJIN STATE-OWNED CAPIT    0.15     12/17/26       USD     23.00
TIANJIN STATE-OWNED CAPIT    1.55     12/17/29       USD     24.53
TIANJIN WUQING STATE-OWNE    4.15     11/17/22       CNY     20.11
TIANMEN CITY CONSTRUCTION    3.98     11/15/23       CNY     39.93
TIANMEN CITY CONSTRUCTION    3.98     11/15/23       CNY     40.15
TONGCHENG CITY CONSTRUCTI    7.50     07/23/25       CNY     60.00
TONGCHENG CITY CONSTRUCTI    6.60     12/18/24       CNY     60.00
TONGCHENG CITY CONSTRUCTI    6.60     12/18/24       CNY     61.54
TONGCHENG CITY CONSTRUCTI    7.50     07/23/25       CNY     64.12
TONGLING CONSTRUCTION INV    4.12     03/14/23       CNY     20.00
TONGLING CONSTRUCTION INV    4.12     03/14/23       CNY     20.16
TONGLING CONSTRUCTION INV    5.77     07/31/24       CNY     40.00
TONGLING CONSTRUCTION INV    5.80     08/16/24       CNY     41.24
TONGLING CONSTRUCTION INV    5.77     07/31/24       CNY     41.58
TONGLING CONSTRUCTION INV    5.80     08/16/24       CNY     42.07
TSINGHUA UNIGROUP CO LTD     5.11     01/25/24       CNY     16.88
TSINGHUA UNIGROUP CO LTD     5.20     12/10/23       CNY     16.88
TSINGHUA UNIGROUP CO LTD     5.85     03/27/22       CNY     16.88
TSINGHUA UNIGROUP CO LTD     6.00     08/14/22       CNY     25.50
TSINGHUA UNIGROUP CO LTD     6.15     12/26/21       CNY     25.50
TSINGHUA UNIGROUP CO LTD     6.20     03/16/21       CNY     25.50
TSINGHUA UNIGROUP CO LTD     5.60     11/15/20       CNY     25.50
TUNGHSU GROUP CO LTD         8.18     10/25/21       CNY     22.00
WANGCHENG ECONOMIC DEVELO    3.75     07/13/23       CNY     20.16
WANGCHENG ECONOMIC DEVELO    3.75     07/13/23       CNY     20.20
WEICHI HOLDING GROUP CO L    6.18     07/24/24       CNY     40.00
WEICHI HOLDING GROUP CO L    6.18     07/24/24       CNY     40.99
WEICHI HOLDING GROUP CO L    7.20     04/13/25       CNY     60.00
WEICHI HOLDING GROUP CO L    7.20     04/13/25       CNY     63.71
WEIFANG BINHAI INVESTMENT    6.50     04/26/26       CNY     72.70
WEIFANG GONGXIN STATE-OWN    5.00     07/13/26       CNY     59.52
WEIFANG GONGXIN STATE-OWN    5.00     07/13/26       CNY     59.97
WEIHAI CENTRAL CITY STATE    6.05     11/02/24       CNY     59.86
WEIHAI CENTRAL CITY STATE    6.05     11/02/24       CNY     60.00
WEIHAI CITY SHUANGDAO BAY    5.32     04/28/24       CNY     41.00
WEIHAI ECONOMIC TECHNOLOG    5.80     08/23/24       CNY     41.00
WEIHAI ECONOMIC TECHNOLOG    5.80     08/23/24       CNY     60.00
WEIHAI LANCHUANG CONSTRUC    4.80     12/17/22       CNY     19.39
WEIHAI LANCHUANG CONSTRUC    4.80     12/17/22       CNY     19.78
WEIHAI LANCHUANG CONSTRUC    7.70     10/11/25       CNY     74.68
WEIHAI URBAN CONSTRUCTION    3.33     03/02/23       CNY     20.04
WEIHAI URBAN CONSTRUCTION    3.33     03/02/23       CNY     20.05
WEIHAI WENDENG DISTRICT B    3.64     10/26/23       CNY     40.01
WEIHAI WENDENG DISTRICT B    3.64     10/26/23       CNY     40.03
WEIHAI WENDENG URBAN PROP    4.80     05/26/23       CNY     19.90
WEIHAI WENDENG URBAN PROP    4.80     05/26/23       CNY     20.08
WENDENG GOLDEN BEACH INVE    3.97     03/21/23       CNY     20.00
WENDENG GOLDEN BEACH INVE    3.97     03/21/23       CNY     20.07
WENLING CITY STATE OWNED     5.73     04/19/25       CNY     62.52
WENLING CITY STATE OWNED     5.73     04/19/25       CNY     62.80
WENS FOODSTUFFS GROUP CO     3.26     10/29/30       USD     73.44
WENSHAN URBAN CONSTRUCTIO    4.50     09/13/23       CNY     39.16
WENSHAN URBAN CONSTRUCTIO    4.50     09/13/23       CNY     40.03
WENZHOU CITY CONSTRUCTION    4.05     01/25/23       CNY     20.10
WENZHOU CITY CONSTRUCTION    4.05     01/25/23       CNY     20.17
WENZHOU CITY CONSTRUCTION    5.00     04/26/23       CNY     20.22
WENZHOU CITY CONSTRUCTION    5.00     04/26/23       CNY     20.41
WENZHOU GANGCHENG DEVELOP    5.19     03/29/23       CNY     20.26
WENZHOU GANGCHENG DEVELOP    5.19     03/29/23       CNY     20.31
WENZHOU HIGH-TECH INDUSTR    5.90     09/18/24       CNY     61.50
WENZHOU HIGH-TECH INDUSTR    5.90     09/18/24       CNY     61.91
WENZHOU MINKE INDUSTRIAL     6.44     07/18/24       CNY     40.00
WENZHOU MINKE INDUSTRIAL     6.44     07/18/24       CNY     40.96
WENZHOU OUHAI NEW CITY CO    3.98     10/26/23       CNY     40.10
WENZHOU OUHAI NEW CITY CO    3.98     10/26/23       CNY     40.40
WINTIME ENERGY CO LTD        4.75     07/07/22       CNY     43.63
WINTIME ENERGY CO LTD        7.50     04/04/21       CNY     43.63
WINTIME ENERGY CO LTD        7.90     03/29/21       CNY     43.63
WINTIME ENERGY CO LTD        7.90     12/22/20       CNY     43.63
WINTIME ENERGY CO LTD        7.50     12/06/20       CNY     43.63
WINTIME ENERGY CO LTD        7.50     11/16/20       CNY     43.63
WINTIME ENERGY CO LTD        7.70     11/15/20       CNY     43.63
WINTIME ENERGY CO LTD        7.00     04/26/19       CNY     43.63
WINTIME ENERGY CO LTD        7.00     03/19/19       CNY     43.63
WINTIME ENERGY CO LTD        7.00     12/15/18       CNY     43.63
WINTIME ENERGY CO LTD        6.78     10/23/18       CNY     43.63
WINTIME ENERGY CO LTD        7.00     08/25/18       CNY     43.63
WINTIME ENERGY CO LTD        7.30     08/06/18       CNY     43.63
WINTIME ENERGY CO LTD        7.00     07/05/18       CNY     43.63
WUHAN CITY HUANPI DISTRIC    5.48     04/19/24       CNY     41.26
WUHAN CITY HUANPI DISTRIC    5.48     04/19/24       CNY     41.35
WUHAN HONGSHAN CITY CONST    5.68     08/10/24       CNY     40.78
WUHAN HONGSHAN CITY CONST    5.68     08/10/24       CNY     41.68
WUHAN HONGSHAN CITY CONST    5.68     10/12/24       CNY     60.87
WUHAN HONGSHAN CITY CONST    5.68     10/12/24       CNY     61.95
WUHAN QIAOKOU STATE OWNED    3.48     08/29/23       CNY     40.15
WUHAN QIAOKOU STATE OWNED    3.48     08/29/23       CNY     40.20
WUHAN URBAN CONSTRUCTION     4.99     06/15/24       CNY     50.00
WUHU COMMUNICATIONS INVES    4.50     04/28/23       CNY     20.15
WUHU COMMUNICATIONS INVES    4.50     04/28/23       CNY     20.21
WUHU COMMUNICATIONS INVES    3.58     09/23/23       CNY     40.02
WUHU COMMUNICATIONS INVES    3.58     09/23/23       CNY     40.15
WUHU JINGHU CONSTRUCTION     4.37     07/20/23       CNY     20.25
WUHU JINGHU CONSTRUCTION     4.37     07/20/23       CNY     20.35
WUHU JIUJIANG CONSTRUCTIO    3.96     03/21/23       CNY     20.20
WUHU JIUJIANG CONSTRUCTIO    3.96     03/21/23       CNY     20.21
WUHU XINMA INVESTMENT CO     4.87     11/04/22       CNY     20.07
WUHU XINMA INVESTMENT CO     6.00     04/10/25       CNY     62.63
WUSHENG CITY INVESTMENT C    7.05     11/03/24       CNY     60.00
WUSHENG CITY INVESTMENT C    7.05     11/03/24       CNY     61.68
WUXI EAST SCIENCE & TECHN    5.73     09/14/24       CNY     60.00
WUXI EAST SCIENCE & TECHN    5.73     09/14/24       CNY     61.46
WUXI FOOD SCIENCE PARK DE    5.70     09/28/24       CNY     61.00
WUXI FOOD SCIENCE PARK DE    5.70     09/28/24       CNY     61.72
WUXI HUIKAI ECONOMIC DEVE    4.16     04/08/23       CNY     20.17
WUXI TAIHU NEW CITY DEVEL    4.49     05/03/23       CNY     20.21
WUXI TAIHU NEW CITY DEVEL    4.49     05/03/23       CNY     20.25
WUXI TAIHU NEW CITY DEVEL    3.47     08/29/23       CNY     40.10
WUXI TAIHU NEW CITY DEVEL    3.47     08/29/23       CNY     42.00
WUXI XIDONG NEW TOWN CONS    3.92     11/09/23       CNY     40.33
WUXI XIDONG NEW TOWN CONS    3.92     11/09/23       CNY     40.33
WUYANG CONSTRUCTION GROUP    7.80     09/11/20       CNY     32.48
XIAMEN ZHONGJUN INDUSTRIA    6.50     08/01/23       CNY     63.38
XIAN FENGDONG DEVELOPMENT    4.67     01/08/23       CNY     20.08
XIAN FENGDONG DEVELOPMENT    4.67     01/08/23       CNY     20.10
XIAN HIGH-TECH ZONE CAOTA    6.49     04/25/25       CNY     61.00
XIAN HIGH-TECH ZONE CAOTA    6.49     04/25/25       CNY     63.18
XI'AN HI-TECH HOLDING CO     5.87     06/26/25       CNY     62.20
XI'AN HI-TECH HOLDING CO     6.12     12/27/24       CNY     62.38
XI'AN HI-TECH HOLDING CO     6.12     12/27/24       CNY     62.41
XI'AN HI-TECH HOLDING CO     5.87     06/26/25       CNY     62.79
XI'AN PIONEERING PARK DEV    6.20     05/02/24       CNY     40.60
XI'AN PIONEERING PARK DEV    6.20     05/02/24       CNY     40.61
XIANGCHENG LINGWU URBAN D    7.45     11/10/24       CNY     60.00
XIANGCHENG LINGWU URBAN D    7.45     11/10/24       CNY     62.67
XIANGSHUI GUANJIANG HOLDI    4.98     12/24/22       CNY     19.80
XIANGSHUI GUANJIANG HOLDI    4.98     12/24/22       CNY     20.06
XIANGTAN CITY INFRASTRCTU    3.95     08/04/23       CNY     19.32
XIANGTAN CITY INFRASTRCTU    3.60     08/04/23       CNY     19.61
XIANGTAN CITY INFRASTRCTU    3.95     08/04/23       CNY     19.62
XIANGTAN CITY INFRASTRCTU    3.60     08/04/23       CNY     20.01
XIANGTAN JIUHUA ECONOMIC     5.00     07/25/26       CNY     49.67
XIANGTAN JIUHUA ECONOMIC     5.00     07/25/26       CNY     62.23
XIANGXIANG CITY DONGSHAN     6.20     08/03/24       CNY     40.76
XIANGXIANG CITY DONGSHAN     6.20     08/03/24       CNY     41.42
XIANGXIANG ECONOMIC DISTR    5.28     09/09/23       CNY     39.14
XIANGXIANG ECONOMIC DISTR    5.28     09/09/23       CNY     39.32
XIANGXIANG URBAN CONSTRUC    5.84     05/18/23       CNY     19.99
XIANGXIANG URBAN CONSTRUC    5.84     05/18/23       CNY     20.34
XIANGXIANG URBAN CONSTRUC    7.50     10/27/24       CNY     60.00
XIANGXIANG URBAN CONSTRUC    7.50     10/27/24       CNY     62.68
XIANGYANG CITY HOUSING IN    6.10     12/15/24       CNY     61.00
XIANGYANG CITY HOUSING IN    6.10     12/15/24       CNY     62.67
XIANGYANG CITY XIANGZHOU     5.18     04/28/23       CNY     20.23
XIANGYANG CITY XIANGZHOU     5.18     04/28/23       CNY     20.27
XIANGYANG HIGH TECH STATE    6.25     06/12/24       CNY     41.63
XIANGYANG HIGH TECH STATE    6.25     06/12/24       CNY     41.70
XIANGYANG STATE-OWNED CAP    4.62     01/25/23       CNY     20.03
XIANGYANG STATE-OWNED CAP    4.62     01/25/23       CNY     20.16
XIANGYANG STATE-OWNED CAP    6.10     07/19/24       CNY     40.00
XIANGYANG STATE-OWNED CAP    6.10     07/19/24       CNY     41.35
XIANNING CITY CONSTRUCTIO    5.99     07/27/27       CNY     70.00
XIANNING HIGH-TECH INVEST    6.60     06/01/27       CNY     57.72
XIANNING HIGH-TECH INVEST    6.60     06/01/27       CNY     57.73
XIANTAO CITY CONSTRUCTION    4.59     04/18/23       CNY     20.26
XIANTAO CITY CONSTRUCTION    4.59     04/18/23       CNY     20.28
XIAOCHANG SHUNHE DEVELOPM    4.15     10/17/23       CNY     40.06
XIAOXIAN COUNTY DEVELOPME    4.85     06/22/23       CNY     20.23
XIAOXIAN COUNTY DEVELOPME    4.85     06/22/23       CNY     20.43
XIFENG COUNTY URBAN CONST    8.00     03/14/26       CNY     63.00
XINDONGGANG HOLDING GROUP    5.53     04/27/23       CNY     20.24
XINDONGGANG HOLDING GROUP    5.53     04/27/23       CNY     20.28
XINGAN COUNTY URBAN CONST    5.48     08/03/23       CNY     19.93
XINGAN COUNTY URBAN CONST    5.48     08/03/23       CNY     20.03
XINGAN LEAGUE URBAN DEVEL    6.18     12/21/22       CNY     14.16
XINGAN LEAGUE URBAN DEVEL    6.18     12/21/22       CNY     14.18
XINGNING YONGYE INFRASTRU    5.99     07/24/24       CNY     41.36
XINGYI XINHENG URBAN CONS    5.40     12/16/22       CNY     19.82
XINGYI XINHENG URBAN CONS    7.90     01/31/25       CNY     60.00
XINGYI XINHENG URBAN CONS    7.90     01/31/25       CNY     60.09
XINJIANG UYGUR AR HAMI CI    6.55     10/27/24       CNY     60.00
XINJIANG UYGUR AR HAMI CI    6.55     10/27/24       CNY     62.86
XINJIN NEW CITY DEVELOPME    7.30     10/23/24       CNY     60.00
XINJIN NEW CITY DEVELOPME    7.30     10/23/24       CNY     61.38
XINMI CAIYUAN CITY CONSTR    4.35     02/28/23       CNY     20.20
XINMI CAIYUAN CITY CONSTR    4.35     02/28/23       CNY     20.22
XINPING URBAN DEVELOPMENT    7.70     01/24/26       CNY     75.20
XINYI CITY INVESTMENT & D    4.30     01/19/23       CNY     19.92
XINYI CITY INVESTMENT & D    4.30     01/19/23       CNY     20.00
XINYI ECONOMIC DEVELOPMEN    6.66     09/27/24       CNY     54.50
XINYI ECONOMIC DEVELOPMEN    6.66     09/27/24       CNY     61.91
XINYI URBAN TRANSPORTATIO    5.35     04/24/24       CNY     40.95
XINYI URBAN TRANSPORTATIO    5.35     04/24/24       CNY     42.57
XINYU CITY SHANTYTOWN ZON    6.50     11/13/22       CNY     40.28
XIPING COUNTY INDUSTRIAL     7.50     12/26/24       CNY     60.00
XIPING COUNTY INDUSTRIAL     7.50     12/26/24       CNY     61.59
XISHUI COUNTY FENGZHU INV    6.52     07/28/24       CNY     40.89
XISHUI COUNTY FENGZHU INV    6.52     07/28/24       CNY     42.50
XIWANG GROUP CO LTD          7.80     12/03/22       CNY     49.94
XUANCHENG STATE-OWNED ASS    4.12     04/07/23       CNY     20.14
XUANCHENG STATE-OWNED ASS    4.12     04/07/23       CNY     20.25
XUCHANG GENERAL INVESTMEN    5.74     08/17/24       CNY     41.52
XUZHOU CITY JIAWANG CONST    4.00     03/23/23       CNY     20.04
XUZHOU CITY JIAWANG CONST    4.00     03/23/23       CNY     20.39
XUZHOU CITY TONGSHAN DIST    5.23     09/18/22       CNY     20.03
XUZHOU CITY TONGSHAN DIST    5.23     09/18/22       CNY     20.34
XUZHOU HI-TECH INDUSTRIAL    3.78     11/11/23       CNY     40.16
XUZHOU HI-TECH INDUSTRIAL    3.78     11/11/23       CNY     40.40
YAN'AN NEW CITY CONSTRUCT    5.60     04/21/24       CNY     40.82
YAN'AN NEW CITY CONSTRUCT    5.60     04/21/24       CNY     40.85
YANCHENG GUANDONG ECONOMI    6.42     05/16/24       CNY     40.80
YANCHENG GUANDONG ECONOMI    6.42     05/16/24       CNY     41.63
YANCHENG HIGH-TECH ZONE I    3.90     12/14/22       CNY     20.07
YANCHENG HIGH-TECH ZONE I    3.90     12/14/22       CNY     20.13
YANCHENG SOUTH DISTRICT D    6.00     03/19/25       CNY     62.92
YANCHENG YANDU DISTRICT S    3.67     03/17/23       CNY     19.18
YANCHENG YANDU DISTRICT S    3.67     03/17/23       CNY     20.08
YANGO GROUP CO LTD           6.95     04/24/24       CNY     10.61
YANGO GROUP CO LTD           6.90     01/22/26       CNY     16.74
YANGO GROUP CO LTD           7.30     04/24/25       CNY     16.80
YANGO GROUP CO LTD           7.50     03/22/22       CNY     20.00
YANGO GROUP CO LTD           6.67     10/14/25       CNY     22.00
YANGO GROUP CO LTD           7.00     08/24/24       CNY     22.00
YANGO GROUP CO LTD           6.80     10/28/24       CNY     22.90
YANGO GROUP CO LTD           6.80     07/23/25       CNY     55.50
YANGO GROUP CO LTD           6.92     01/29/25       CNY     55.50
YANGO GROUP CO LTD           6.60     06/23/24       CNY     55.50
YANGO GROUP CO LTD           7.40     03/24/22       CNY     55.50
YANGXIN TOWN CONSTRUCTION    6.50     04/26/24       CNY     40.72
YANGXIN TOWN CONSTRUCTION    6.50     04/26/24       CNY     41.32
YANGZHONG TRANSPORTATION     4.95     04/07/23       CNY     20.19
YANGZHONG TRANSPORTATION     4.95     04/07/23       CNY     20.19
YANGZHONG TRANSPORTATION     4.98     04/07/23       CNY     20.26
YANGZHONG TRANSPORTATION     4.98     04/07/23       CNY     20.29
YANGZHOU ECONOMIC & TECHN    5.28     07/06/24       CNY     41.13
YANGZHOU ECONOMIC & TECHN    5.28     07/06/24       CNY     42.40
YANGZHOU GUANGLING NEW CI    3.62     09/07/23       CNY     39.70
YANGZHOU GUANGLING NEW CI    3.62     09/07/23       CNY     40.01
YANGZHOU NEW MATERIAL INV    6.80     10/09/24       CNY     60.00
YANGZHOU NEW MATERIAL INV    6.80     10/09/24       CNY     61.32
YI CHENG CONSTRUCTION INV    5.44     04/27/23       CNY     20.17
YI ZHENG CITY DEVELOPMENT    4.63     01/08/23       CNY     20.00
YI ZHENG CITY DEVELOPMENT    4.63     01/08/23       CNY     20.10
YIBIN NANXI CAIYUAN STATE    8.10     07/24/25       CNY     60.00
YIBIN NANXI CAIYUAN STATE    8.10     07/24/25       CNY     65.38
YICHANG HIGH-TECH INVESTM    4.80     12/15/22       CNY     20.00
YICHANG HIGH-TECH INVESTM    3.74     07/21/23       CNY     20.05
YICHANG HIGH-TECH INVESTM    3.74     07/21/23       CNY     20.09
YICHANG HIGH-TECH INVESTM    4.80     12/15/22       CNY     20.15
YICHANG HIGH-TECH INVESTM    6.10     05/18/24       CNY     41.20
YICHANG HIGH-TECH INVESTM    6.10     05/18/24       CNY     41.62
YICHANG WUJIA NEW CITY IN    6.50     04/20/24       CNY     41.29
YICHANG WUJIA NEW CITY IN    6.50     04/20/24       CNY     41.29
YIHUA LIFESTYLE TECHNOLOG    6.88     07/23/20       CNY     35.00
YIHUA LIFESTYLE TECHNOLOG    6.88     07/16/20       CNY     35.90
YINGCHENG CITY PUYANG DEV    6.50     04/14/24       CNY     40.63
YINGCHENG CITY PUYANG DEV    6.50     04/14/24       CNY     41.26
YINGKOU BEIHAI NEW CITY D    7.19     07/12/24       CNY     40.32
YINGKOU BEIHAI NEW CITY D    7.19     07/12/24       CNY     41.52
YINGKOU BEIHAI NEW CITY D    7.98     01/25/25       CNY     60.00
YINGKOU BEIHAI NEW CITY D    7.98     01/25/25       CNY     62.99
YINGKOU ECO & TECH DEVELO    5.20     08/05/23       CNY     19.52
YINGKOU ECO & TECH DEVELO    5.20     08/05/23       CNY     20.32
YINGKOU ECO & TECH DEVELO    6.98     04/19/24       CNY     39.67
YINGKOU ECO & TECH DEVELO    6.98     04/19/24       CNY     41.58
YINGKOU LAOBIAN CITY CONS    4.98     03/11/23       CNY     19.59
YINGKOU LAOBIAN CITY CONS    4.98     03/11/23       CNY     19.83
YINGKOU LAOBIAN CITY CONS    5.63     12/16/22       CNY     20.09
YINGTAN STATE-OWNED ASSET    7.50     12/12/22       CNY     15.21
YINGTAN STATE-OWNED ASSET    7.50     12/12/22       CNY     15.21
YINING CITY STATE OWNED A    5.37     09/24/22       CNY     19.99
YINING CITY STATE OWNED A    5.37     09/24/22       CNY     20.01
YIWU CITY CONSTRUCTION IN    4.31     12/07/22       CNY     20.10
YIWU CITY CONSTRUCTION IN    5.48     08/18/24       CNY     40.00
YIWU CITY CONSTRUCTION IN    5.48     08/18/24       CNY     61.20
YIXING TUOYE INDUSTRIAL C    5.99     04/13/25       CNY     63.10
YIYANG CITY CONSTRUCTION     6.43     04/24/25       CNY     61.28
YIYANG CITY CONSTRUCTION     6.43     04/24/25       CNY     63.21
YIYANG COUNTY CITY CONSTR    7.50     06/07/25       CNY     60.00
YIYANG COUNTY CITY CONSTR    7.50     06/07/25       CNY     64.46
YIYANG PROVINCE AREA INNO    4.95     10/13/23       CNY     39.03
YIYANG PROVINCE AREA INNO    5.16     11/23/23       CNY     39.70
YIYANG PROVINCE AREA INNO    5.16     11/23/23       CNY     39.97
YIYANG PROVINCE AREA INNO    4.95     10/13/23       CNY     40.24
YIYUAN HONGDING ASSET OPE    7.50     08/17/25       CNY     50.01
YIYUAN HONGDING ASSET OPE    7.50     08/17/25       CNY     64.92
YIZHANG XINGYI CONSTRUCTI    5.49     09/02/24       CNY     54.85
YIZHANG XINGYI CONSTRUCTI    5.49     09/02/24       CNY     55.55
YIZHENG SHI'ERWEI NEW ARE    6.77     08/22/24       CNY     41.15
YONG ZHOU CITY DEVELOPMEN    5.30     07/13/24       CNY     41.10
YONG ZHOU CITY DEVELOPMEN    5.30     07/13/24       CNY     41.21
YONGCHENG COAL & ELECTRIC    7.50     02/02/21       CNY     39.88
YONGXING YINDU INVESTMENT    5.60     03/24/23       CNY     20.04
YONGXING YINDU INVESTMENT    5.60     03/24/23       CNY     20.13
YONGXING YINDU INVESTMENT    6.50     08/14/24       CNY     38.60
YONGXING YINDU INVESTMENT    6.93     07/07/24       CNY     40.00
YONGXING YINDU INVESTMENT    6.93     07/07/24       CNY     40.30
YONGXING YINDU INVESTMENT    6.50     08/14/24       CNY     41.23
YONGXIU CITY CONSTRUCTION    7.50     05/02/25       CNY     60.00
YONGXIU CITY CONSTRUCTION    7.50     05/02/25       CNY     63.64
YUANAN COUNTY QIFENG CITY    5.50     05/27/23       CNY     20.19
YUANAN COUNTY QIFENG CITY    5.50     05/27/23       CNY     20.31
YUANLING CHENZHOU INVESTM    6.50     11/30/24       CNY     60.00
YUANLING CHENZHOU INVESTM    6.50     09/20/24       CNY     60.00
YUANLING CHENZHOU INVESTM    6.50     09/20/24       CNY     61.38
YUANLING CHENZHOU INVESTM    6.50     11/30/24       CNY     61.61
YUDU ZHENXING INVESTMENT     7.50     05/03/25       CNY     60.00
YUDU ZHENXING INVESTMENT     7.50     05/03/25       CNY     64.32
YUEYANG HUIHUA URBAN INVE    5.78     04/18/24       CNY     40.72
YUEYANG HUIHUA URBAN INVE    5.78     04/18/24       CNY     41.07
YUEYANG HUIHUA URBAN INVE    5.96     07/26/24       CNY     41.08
YUEYANG HUIHUA URBAN INVE    5.96     07/26/24       CNY     41.38
YUEYANG URBAN CONSTRUCTIO    4.80     01/27/26       CNY     62.26
YUEYANG URBAN CONSTRUCTIO    4.80     01/27/26       CNY     62.29
YUEYANG YUNXI CITY CONSTR    6.00     07/08/23       CNY     19.58
YUEYANG YUNXI CITY CONSTR    5.18     11/21/23       CNY     39.07
YUHUAN CITY CONSTRUCTION     5.10     05/03/23       CNY     20.14
YUHUAN CITY CONSTRUCTION     5.10     05/03/23       CNY     20.28
YUHUAN CITY CONSTRUCTION     3.72     10/21/23       CNY     39.94
YUHUAN CITY CONSTRUCTION     3.72     10/21/23       CNY     40.26
YUNCHENG SHUIHU CITY CONS    4.54     11/21/23       CNY     40.04
YUNCHENG SHUIHU CITY CONS    4.54     11/21/23       CNY     40.05
YUNCHENG URBAN CONSTRUCTI    6.30     08/29/24       CNY     59.04
YUNCHENG URBAN CONSTRUCTI    6.30     08/29/24       CNY     59.75
YUNYANG RENHE INVESTMENT     7.49     05/04/25       CNY     64.30
YUNYANG RENHE INVESTMENT     7.49     05/04/25       CNY     64.32
YUZHOU GENERAL INVESTMENT    4.68     01/19/23       CNY     20.00
YUZHOU GENERAL INVESTMENT    4.68     01/19/23       CNY     20.10
ZAOYANG CITY CONSTRUCTION    5.50     03/22/23       CNY     20.26
ZAOYANG CITY CONSTRUCTION    5.50     03/22/23       CNY     20.29
ZHANGJIAGANG ECONOMY DEVE    3.95     03/22/23       CNY     20.00
ZHANGJIAGANG ECONOMY DEVE    3.95     03/22/23       CNY     20.20
ZHANGJIAJIE ECONOMIC DEVE    6.47     07/24/27       CNY     62.50
ZHANGJIAJIE ECONOMIC DEVE    6.47     07/24/27       CNY     64.65
ZHANGQIU STATE OWNED ASSE    3.69     08/09/23       CNY     20.15
ZHANGQIU STATE OWNED ASSE    3.69     08/09/23       CNY     20.25
ZHANGSHU STATE-OWNED ASSE    4.80     06/22/23       CNY     20.29
ZHANGSHU STATE-OWNED ASSE    4.80     06/22/23       CNY     22.67
ZHAODONG DONGSHENG CONSTR    6.50     01/20/24       CNY     40.93
ZHAODONG DONGSHENG CONSTR    6.50     01/20/24       CNY     41.05
ZHAOQING HI-TECH ZONE CON    3.97     08/26/23       CNY     39.92
ZHAOQING HI-TECH ZONE CON    3.97     08/26/23       CNY     40.25
ZHEJIANG BINHAI NEW CITY     4.65     12/23/22       CNY     20.18
ZHEJIANG BINHAI NEW CITY     4.65     12/23/22       CNY     20.30
ZHEJIANG HANGZHOU QINGSHA    5.99     06/30/24       CNY     41.42
ZHEJIANG HANGZHOU QINGSHA    5.99     06/30/24       CNY     41.42
ZHEJIANG HUISHENG INVESTM    4.49     03/15/24       CNY     40.00
ZHEJIANG HUISHENG INVESTM    4.49     03/15/24       CNY     40.74
ZHEJIANG OUHAI CONSTRUCTI    4.83     01/21/23       CNY     20.13
ZHEJIANG OUHAI CONSTRUCTI    4.83     01/21/23       CNY     20.29
ZHEJIANG TIANTAI STATE-OW    6.50     11/22/24       CNY     60.00
ZHEJIANG TIANTAI STATE-OW    6.50     11/22/24       CNY     62.89
ZHEJIANG WUYI CITY CONSTR    8.00     08/10/25       CNY     60.00
ZHEJIANG WUYI CITY CONSTR    8.00     08/10/25       CNY     63.88
ZHENGZHOU AIRPORT ECONOMY    4.27     07/20/26       CNY     40.16
ZHENGZHOU AIRPORT ECONOMY    4.27     07/20/26       CNY     54.85
ZHENGZHOU GENERAL AVIATIO    5.98     06/27/24       CNY     40.00
ZHENGZHOU GENERAL AVIATIO    5.98     06/27/24       CNY     41.54
ZHENGZHOU GENERAL AVIATIO    5.80     10/18/24       CNY     60.00
ZHENGZHOU GENERAL AVIATIO    5.80     10/18/24       CNY     61.88
ZHENGZHOU MOUZHONG DEVELO    4.59     04/18/23       CNY     20.16
ZHENGZHOU MOUZHONG DEVELO    4.59     04/18/23       CNY     20.16
ZHENJIANG DANTU DISTRICT     5.98     11/06/24       CNY     62.11
ZHENJIANG DANTU DISTRICT     5.98     11/06/24       CNY     62.50
ZHENJIANG NEW AREA URBAN     5.31     07/14/23       CNY     20.06
ZHENJIANG NEW AREA URBAN     5.31     07/14/23       CNY     20.28
ZHENRO REAL ESTATE HOLDIN    5.45     09/14/24       CNY     25.03
ZHIJIANG STATE-OWNED ASSE    4.78     01/11/23       CNY     19.40
ZHIJIANG STATE-OWNED ASSE    4.38     03/28/23       CNY     20.10
ZHIJIANG STATE-OWNED ASSE    4.78     01/11/23       CNY     20.13
ZHIJIANG WANYUN COMMUNICA    7.00     08/29/24       CNY     62.54
ZHONGSHAN TORCH DEVELOPME    5.79     03/23/24       CNY     41.32
ZHONGXIANG CITY CONSTRUCT    6.50     09/01/24       CNY     61.89
ZHONGXIANG CITY CONSTRUCT    6.50     09/01/24       CNY     61.90
ZHOUSHAN CITY INVESTMENT     6.33     04/04/25       CNY     63.20
ZHOUSHAN CITY INVESTMENT     6.33     04/04/25       CNY     63.56
ZHOUSHAN ISLANDS NEW DIST    6.98     10/22/22       CNY     25.18
ZHOUSHAN ISLANDS NEW DIST    6.98     10/22/22       CNY     25.40
ZHUCHENG ECONOMIC DEVELOP    5.37     07/12/24       CNY     40.46
ZHUCHENG ECONOMIC DEVELOP    5.37     07/12/24       CNY     41.00
ZHUHAI HUIHUA INFRASTRUCT    4.70     06/27/23       CNY     20.20
ZHUHAI HUIHUA INFRASTRUCT    4.70     06/27/23       CNY     20.30
ZHUJI CITY EAST NEW TOWN     3.89     08/26/23       CNY     40.00
ZHUJI CITY EAST NEW TOWN     3.89     08/26/23       CNY     40.31
ZHUJI STATE-OWNED ASSETS     5.23     07/18/24       CNY     41.20
ZHUJI STATE-OWNED ASSETS     5.23     07/18/24       CNY     41.39
ZHUJI STATE-OWNED ASSETS     5.34     06/28/24       CNY     41.43
ZHUJI STATE-OWNED ASSETS     5.34     06/28/24       CNY     42.50
ZHUZHOU GECKOR GROUP CO L    3.78     09/28/23       CNY     39.97
ZHUZHOU GECKOR GROUP CO L    3.78     09/28/23       CNY     40.00
ZHUZHOU HI-TECH AUTO EXPO    4.47     11/03/23       CNY     49.42
ZHUZHOU LUSONG STATE OWNE    7.00     01/30/25       CNY     62.70
ZHUZHOU LVXIANG INVESTMEN    7.09     08/16/24       CNY     33.69
ZHUZHOU LVXIANG INVESTMEN    7.09     08/16/24       CNY     41.44
ZHUZHOU RAILWAY INDUSTRY     7.50     09/25/24       CNY     60.65
ZHUZHOU RECYCLING ECONOMI    4.38     03/24/23       CNY     18.73
ZHUZHOU RECYCLING ECONOMI    4.38     03/24/23       CNY     19.38
ZHUZHOU XIANGJIAN INVESTM    6.40     08/09/24       CNY     40.00
ZHUZHOU XIANGJIAN INVESTM    6.40     08/09/24       CNY     41.13
ZHUZHOU XIANGJIANG SCENIC    5.39     11/25/22       CNY     20.01
ZHUZHOU XIANGJIANG SCENIC    5.39     11/25/22       CNY     20.04
ZIBO BANYANG CITY URBAN A    5.50     09/09/22       CNY     20.00
ZIBO BANYANG CITY URBAN A    5.50     09/09/22       CNY     20.01
ZIBO BOSHAN STATE OWNED A    5.63     03/29/24       CNY     40.56
ZIBO BOSHAN STATE OWNED A    5.63     03/29/24       CNY     40.90
ZIBO HIGH TECH CITY INVES    5.28     08/10/24       CNY     41.28
ZIGUI COUNTY CHUYUAN HOLD    7.08     08/14/27       CNY     70.00
ZIXING CHENGCHENG INVESTM    6.18     08/09/24       CNY     40.00
ZIXING CHENGCHENG INVESTM    6.18     08/09/24       CNY     40.70
ZIXING CHENGCHENG INVESTM    6.20     03/16/24       CNY     41.26
ZIXING CHENGCHENG INVESTM    6.20     03/16/24       CNY     41.28
ZIXING CITY DEVELOPMENT I    6.00     05/03/24       CNY     40.84
ZIXING CITY DEVELOPMENT I    6.00     05/03/24       CNY     41.07
ZIXING CITY DEVELOPMENT I    6.30     09/26/24       CNY     60.00
ZIXING CITY DEVELOPMENT I    6.30     09/26/24       CNY     60.91
ZIYANG KAILI INVESTMENT C    8.00     02/14/26       CNY     69.91
ZIYANG WATER INVESTMENT C    3.97     03/17/23       CNY     19.53
ZIYANG WATER INVESTMENT C    3.97     03/17/23       CNY     19.65
ZIZHONG COUNTY XINGZI INV    5.97     01/18/23       CNY     19.68
ZIZHONG COUNTY XINGZI INV    5.97     01/18/23       CNY     20.16
ZONGYANG INVESTMENT DEVEL    5.85     04/25/24       CNY     40.00
ZONGYANG INVESTMENT DEVEL    5.85     04/25/24       CNY     41.38
ZUNYI BOZHOU URBAN CONSTR    6.60     07/06/24       CNY     41.20
ZUNYI BOZHOU URBAN CONSTR    6.60     07/06/24       CNY     41.21
ZUNYI BOZHOU URBAN CONSTR    7.85     10/24/24       CNY     54.00
ZUNYI BOZHOU URBAN CONSTR    7.85     10/24/24       CNY     57.67
ZUNYI CITY XIANGJIANG INV    6.99     09/25/24       CNY     61.69
ZUNYI ECONOMIC DEVELOPMEN    4.87     01/22/23       CNY     19.39
ZUNYI ECONOMIC DEVELOPMEN    7.48     08/17/24       CNY     40.86
ZUNYI HONGHUAGANG DISTRIC    5.05     06/27/23       CNY     18.65
ZUNYI HONGHUAGANG DISTRIC    5.05     06/27/23       CNY     20.14
ZUNYI HONGHUAGANG DISTRIC    6.98     07/25/24       CNY     36.99
ZUNYI HONGHUAGANG DISTRIC    6.98     07/25/24       CNY     41.46
ZUNYI NEW DISTRICT DEVELO    5.99     04/07/26       CNY     33.68
ZUNYI NEW DISTRICT DEVELO    5.99     04/07/26       CNY     39.38
ZUNYI ROAD & BRIDGE CONST    6.10     04/27/23       CNY     23.80
ZUNYI ROAD & BRIDGE CONST    6.10     04/27/23       CNY     24.60
ZUNYI TRAFFIC TRAVEL INVE    7.70     09/27/27       CNY     63.25
ZUNYI TRAFFIC TRAVEL INVE    7.80     03/07/29       CNY     75.21
ZUNYI URBAN CONSTRUCTION     7.50     05/20/24       CNY     63.19


   HONG KONG
   ---------

AIRPORT AUTHORITY            2.63     02/04/51       USD     69.79
AIRPORT AUTHORITY            2.63     02/04/51       USD     69.88
CHINA SOUTH CITY HOLDINGS    9.00     12/11/24       USD     39.67
CHINA SOUTH CITY HOLDINGS    9.00     10/09/24       USD     40.33
CHINA SOUTH CITY HOLDINGS    9.00     07/20/24       USD     44.32
CHINA SOUTH CITY HOLDINGS    9.00     06/26/24       USD     49.11
CHINA SOUTH CITY HOLDINGS    9.00     04/12/24       USD     54.45
CNAC HK FINBRIDGE CO LTD     3.70     09/22/50       USD     70.76
DR PENG HOLDING HONGKONG     2.50     12/01/25       USD     44.14
GEMDALE EVER PROSPERITY I    4.95     08/12/24       USD     65.30
HAINAN AIRLINES HONG KONG   12.00     10/29/21       USD      2.81
HKCG FINANCE LTD             2.57     06/29/50       HKD     69.16
HKCG FINANCE LTD             2.57     05/26/50       HKD     69.20
HNA GROUP INTERNATIONAL C    6.25     10/05/21       USD     18.95
HONG KONG GOVERNMENT INTE    2.38     02/02/51       USD     69.34
HONG KONG GOVERNMENT INTE    2.38     02/02/51       USD     69.61
HONG KONG MORTGAGE CORP L    2.65     07/26/49       HKD     72.86
LAI SUN MTN LTD              5.00     07/28/26       USD     73.26
MTR CORP LTD                 2.55     06/24/55       HKD     68.70
MTR CORP LTD                 2.88     07/27/46       USD     72.65
VANKE REAL ESTATE HONG KO    3.50     11/12/29       USD     71.55
XIAOMI BEST TIME INTERNAT    4.10     07/14/51       USD     63.29
XIAOMI BEST TIME INTERNAT    4.10     07/14/51       USD     63.34
YANGO JUSTICE INTERNATION    5.30     01/11/22       USD      5.09
YANGO JUSTICE INTERNATION    7.50     04/15/24       USD      5.15
YANGO JUSTICE INTERNATION   10.25     03/18/22       USD      5.76
YANGO JUSTICE INTERNATION    7.50     02/17/25       USD      5.81
YANGO JUSTICE INTERNATION   10.25     09/15/22       USD      5.93
YANGO JUSTICE INTERNATION    7.88     09/04/24       USD      6.09
YANGO JUSTICE INTERNATION    9.25     04/15/23       USD      6.60
YANGO JUSTICE INTERNATION    8.25     11/25/23       USD      6.66
YANGO JUSTICE INTERNATION   10.00     02/12/23       USD      6.75
YANLORD LAND HK CO LTD       5.13     05/20/26       USD     65.58
ZENSUN ENTERPRISES LTD      12.50     09/13/23       USD     54.35
ZENSUN ENTERPRISES LTD      12.50     09/13/22       USD     58.97
ZENSUN ENTERPRISES LTD      12.50     04/23/24       USD     60.01


   INDIA
   -----

ACME FAZILKA POWER PVT LT    0.01     01/26/46       INR     15.91
ACME MEDAK SOLAR ENERGY P    0.01     08/29/46       INR     15.34
ACME MEDAK SOLAR ENERGY P    0.01     01/26/46       INR     16.12
ACME RANGA REDDY SOLAR PO    0.01     08/31/46       INR     15.11
ACME RANGA REDDY SOLAR PO    0.01     01/26/46       INR     15.90
ADANI RENEWABLE ENERGY RJ    4.63     10/15/39       USD     74.21
ADANI RENEWABLE ENERGY RJ    4.63     10/15/39       USD     74.26
ALAM SUTERA REALTY TBK PT    8.25     11/02/25       USD     55.64
ALAM SUTERA REALTY TBK PT    8.00     05/02/24       USD     64.46
AMPSOLAR SOLUTION PVT LTD    0.01     11/03/37       INR     30.09
AMPSOLAR SOLUTION PVT LTD    0.01     10/27/37       INR     30.13
AMTEK AUTO LTD               0.10     12/07/28       INR     57.02
ANSR GLOBAL CORP PVT LTD     4.00     02/12/30       INR     73.36
APG HABITAT PVT LTD          1.00     09/09/28       INR     65.21
APG INTELLI HOMES PVT LTD    1.25     02/04/35       INR     45.09
APG INTELLI HOMES PVT LTD    1.25     02/04/35       INR     46.44
ASSETS CARE & RECONSTRUCT    1.00     03/30/29       INR     63.12
ASSETS CARE & RECONSTRUCT    2.00     03/31/30       INR     64.59
ASSETS CARE & RECONSTRUCT    2.00     03/30/29       INR     68.16
ASSETS CARE & RECONSTRUCT    2.00     03/30/29       INR     68.16
AUTHBRIDGE RESEARCH SERVI    0.10     12/03/31       INR     43.07
AUTHBRIDGE RESEARCH SERVI    0.10     10/14/31       INR     43.54
AUTOMOTIVE EXCHANGE PVT L    4.00     10/11/30       INR     61.13
AUTOMOTIVE EXCHANGE PVT L    4.00     06/01/30       INR     61.62
BIG SHOT INFRA FACILITIES    0.01     05/20/27       INR     67.31
BIG SHOT INFRA FACILITIES    0.01     04/20/27       INR     67.77
BODY CUPID PVT LTD           0.01     03/31/31       INR     50.51
BREEZE CONSTRUCTIONS PVT     0.01     06/29/30       INR     51.01
BRITANNIA INDUSTRIES LTD     5.50     06/03/24       INR     28.34
BRITANNIA INDUSTRIES LTD     8.00     08/26/22       INR     30.00
BROIL SOLAR ENERGY PVT LT    0.01     09/05/31       INR     47.71
CHANDRAJYOTI ESTATE DEVEL    0.01     07/06/30       INR     52.24
CONVERGIA DIGITAL EDUCATI    0.10     09/29/31       INR     55.71
CUMULUS TRADING CO PVT LT    0.01     05/21/32       INR     43.89
CUMULUS TRADING CO PVT LT    0.01     01/23/30       INR     71.17
DELTA MERLIN DUNIA TEKSTI    2.50     06/26/28       USD     27.96
DLF ASPINWAL HOTELS PVT L    0.01     10/15/30       INR     48.01
DLF EMPORIO RESTAURANTS L    0.01     08/12/30       INR     51.87
DLF EMPORIO RESTAURANTS L    0.01     06/29/30       INR     52.39
DLF HOME DEVELOPERS LTD      0.01     06/29/30       INR     55.05
DLF HOMES PANCHKULA PVT L    0.01     06/29/30       INR     51.01
DLF HOMES SERVICES PVT LT    0.01     06/29/30       INR     51.01
DLF LANDS INDIA PVT LTD      0.01     09/29/31       INR     46.89
DLF MIDTOWN PVT LTD          0.01     12/11/27       INR     65.72
DLF REAL ESTATE BUILDERS     0.01     06/23/30       INR     52.23
DLF RECREATIONAL FOUNDATI    0.01     10/15/30       INR     48.01
DLF RESIDENTIAL BUILDERS     0.01     06/23/30       INR     51.03
DLF RESIDENTIAL DEVELOPER    0.01     06/28/30       INR     52.25
DLF RESIDENTIAL DEVELOPER    0.01     06/28/30       INR     52.25
DLF SOUTHERN TOWNS PVT LT    0.01     07/09/30       INR     52.27
DLF URBAN PVT LTD            0.01     12/11/27       INR     65.72
DOMUS REAL ESTATE PVT LTD    0.01     07/11/30       INR     52.30
EDEL LAND LTD                0.01     12/28/31       INR     48.29
EDEL LAND LTD                0.01     03/26/31       INR     51.16
EDELWEISS ASSET RECONSTRU    2.00     07/22/29       INR     67.30
EDELWEISS ASSET RECONSTRU    2.00     03/28/29       INR     68.55
EDELWEISS ASSET RECONSTRU    2.00     01/15/29       INR     69.33
EDELWEISS ASSET RECONSTRU    2.00     10/07/28       INR     70.43
EDELWEISS ASSET RECONSTRU    2.00     11/20/27       INR     74.12
EDELWEISS INVESTMENT ADVI    0.01     05/31/29       INR     57.29
EDELWEISS RURAL & CORPORA    0.01     03/25/31       INR     52.02
ELP SOLAR ONE PVT LTD        0.25     02/27/31       INR     50.89
ESSAR POWER TRANSMISSION     3.00     03/31/43       INR     46.21
ESSAR POWER TRANSMISSION     3.00     03/31/43       INR     46.21
FUTURE RETAIL LTD            5.60     01/22/25       USD      7.74
FUTURE RETAIL LTD            5.60     01/22/25       USD      8.22
GALLERIA PROPERTY MANAGEM    0.01     12/30/31       INR     46.36
GAMMA GAANA LTD              0.01     07/31/31       INR     47.65
GOLD PLUS GLASS INDUSTRY     0.10     03/03/29       INR     57.63
GOLD PLUS GLASS INDUSTRY     0.10     03/03/29       INR     57.63
GREEN URJA PVT LTD           0.01     02/14/30       INR     54.08
GTL INFRASTRUCTURE LTD       6.73     10/26/22       USD      9.88
HCL INFOTECH LTD             0.10     03/31/36       INR     34.18
HITODI INFRASTRUCTURE LTD    0.01     06/30/27       INR     65.64
IBROX AVIATION AND TRADIN    0.01     12/15/27       INR     62.82
INDIABULLS HOUSING FINANC    4.50     09/28/26       USD     64.52
INDIABULLS HOUSING FINANC    4.50     03/04/26       USD     67.94
JAIPRAKASH ASSOCIATES LTD    5.75     09/08/17       USD     55.13
JAIPRAKASH POWER VENTURES    7.00     05/15/17       USD      6.18
JCT LTD                      2.50     04/08/11       USD     25.75
JSM CORP PVT LTD             0.01     08/31/36       INR     31.79
JTPM ATSALI LTD              0.01     08/29/48       INR     12.95
JTPM ATSALI LTD              0.01     12/28/28       INR     60.35
JUNO MONETA TECHNOLOGIES     0.01     05/18/26       INR     73.56
KANAKADURGA FINANCE LTD      0.01     04/15/36       INR     30.54
KUSHALS RETAIL PVT LTD       1.00     05/13/29       INR     58.99
L&T FINANCE LTD              6.25     12/03/24       INR     69.27
LITMUS WORLD MARKETING TE    0.01     03/31/28       INR     68.08
LOK SUVIDHA FINANCE LTD      0.01     11/30/31       INR     43.40
MAHATVA PLASTIC PRODUCTS     0.01     05/19/27       INR     67.35
MAHATVA PLASTIC PRODUCTS     0.01     05/03/27       INR     67.60
MAHATVA PLASTIC PRODUCTS     0.01     03/29/27       INR     68.14
MARIS POWER SUPPLY CO PVT    2.00     04/18/28       INR     73.00
MELOSA BUILDERS & DEVELOP    0.01     06/29/30       INR     51.01
MENS BUILDCON PVT LTD        0.01     06/29/30       INR     51.01
METALITE FUEL INDUSTRIES     0.01     06/18/36       INR     33.43
METALITE FUEL INDUSTRIES     0.01     03/31/35       INR     36.78
MUDIT CEMENT PVT LTD         0.01     03/28/27       INR     67.33
MYTRAH AADHYA POWER PVT L    0.01     07/05/35       INR     35.47
MYTRAH ADVAITH POWER PVT     0.01     07/13/36       INR     32.68
MYTRAH AKSHAYA ENERGY PVT    0.01     07/13/36       INR     32.68
NANI VIRANI WIND ENERGY P    2.00     06/30/39       INR     44.48
NEEMUCH SOLAR POWER PVT L    0.01     08/29/46       INR     15.34
NEEMUCH SOLAR POWER PVT L    0.01     01/26/46       INR     16.12
NHAVA SHEVA INTERNATIONAL    0.01     04/14/27       INR     68.39
NSL KRISHNAVENI SUGARS LT    0.01     12/23/31       INR     44.33
ORIGAMI CELLULO PVT LTD      0.01     11/14/36       INR     31.71
PALIWAL REAL ESTATE LTD      0.01     09/09/31       INR     46.33
PIRAMAL CAPITAL & HOUSING    8.50     04/18/23       INR     33.76
PRAKASH INDUSTRIES LTD       5.25     04/30/15       USD     22.63
PRIDHVI ASSET RECONSTRUCT    0.01     06/07/26       INR     72.31
PRUDENT ARC LTD              0.01     03/30/32       INR     44.63
PRUDENT ARC LTD              0.01     10/04/31       INR     46.36
PRUDENT ARC LTD              0.01     09/02/31       INR     47.33
PUNJAB INFRASTRUCTURE DEV    0.40     10/15/33       INR     45.41
PUNJAB INFRASTRUCTURE DEV    0.40     10/15/32       INR     48.88
PUNJAB INFRASTRUCTURE DEV    0.40     10/15/31       INR     52.64
PUNJAB INFRASTRUCTURE DEV    0.40     10/15/30       INR     56.66
PUNJAB INFRASTRUCTURE DEV    0.40     10/15/29       INR     60.98
PUNJAB INFRASTRUCTURE DEV    0.40     10/15/28       INR     65.63
PUNJAB INFRASTRUCTURE DEV    0.40     10/15/27       INR     70.61
PURVANCHAL SOLAR POWER PV    0.01     08/29/46       INR     15.34
PURVANCHAL SOLAR POWER PV    0.01     01/26/46       INR     16.12
PYRAMID SAIMIRA THEATRE L    1.75     07/04/12       USD      0.26
R L FINE CHEM PVT LTD        0.10     08/19/36       INR     32.22
RAMANI ICECREAM CO LTD       0.01     12/29/35       INR     34.57
RANKGURU TECHNOLOGY SOLUT    0.01     03/31/27       INR     65.92
RANKGURU TECHNOLOGY SOLUT    0.01     02/11/27       INR     66.67
REDKITE CAPITAL PVT LTD      2.50     03/30/29       INR     71.23
REI AGRO LTD                 5.50     11/13/14       USD      0.83
REI AGRO LTD                 5.50     11/13/14       USD      0.83
RELIANCE COMMUNICATIONS L    6.50     11/06/20       USD      3.00
REWANCHAL SOLAR POWER PVT    0.01     08/29/46       INR     15.34
REWANCHAL SOLAR POWER PVT    0.01     01/26/46       INR     16.12
RIVERIA COMMERCIAL DEVELO    0.01     07/08/31       INR     46.46
RMZ ONE PARAMOUNT PVT LTD    0.10     03/24/29       INR     57.05
SAHIB FINLEASE LTD           1.00     10/29/29       INR     60.42
SAKET HOLIDAYS RESORTS PV    0.01     06/29/30       INR     51.99
SANJWIN CONSULTING SOLUTI    0.01     06/01/28       INR     60.79
SHERISHA ROOFTOP SOLAR SP    0.01     08/12/31       INR     46.03
SHIVAJI MARG MAINTENANCE     0.01     06/28/30       INR     51.17
SINTEX INDUSTRIES LTD        3.50     05/25/22       USD     26.09
STPL HORTICULTURE PVT LTD    0.01     03/31/31       INR     57.93
SUNWORLD SOLAR POWER PVT     0.01     08/31/46       INR     15.34
SUNWORLD SOLAR POWER PVT     0.01     01/26/46       INR     16.12
SURBHI INVESTMENTS & TRAD    2.50     10/21/28       INR     72.85
SUTARA ROADS & INFRA LTD     0.01     08/31/30       INR     58.06
SUZLON ENERGY LTD            5.75     07/16/19       USD     23.63
SUZLON ENERGY LTD            5.75     07/16/19       USD     23.63
SUZLON ENERGY LTD            0.01     06/26/30       INR     46.87
SVOGL OIL GAS & ENERGY LT    5.00     08/17/15       USD      0.61
TATA SMARTFOODZ LTD          0.01     08/19/26       INR     71.63
TATA SMARTFOODZ LTD          0.01     06/28/26       INR     72.48
TATA SMARTFOODZ LTD          0.01     04/18/26       INR     73.66
TN URJA PVT LTD              0.10     02/22/36       INR     35.00
VENTO ENERGY INFRA PVT LT    0.01     09/20/39       INR     25.25
VIKRANT FORGE PVT LTD        2.00     03/25/33       INR     56.30
WATSUN INFRABUILD PVT LTD    4.00     10/16/37       INR     60.28
YBRANT ENGINEERING & CONS    0.01     05/07/31       INR     49.69
YOGINDERA POWERS LTD         0.01     01/24/42       INR     38.41


   INDONESIA
   ---------

BERAU COAL ENERGY TBK PT     2.00     10/15/28       USD     19.96
BERAU COAL ENERGY TBK PT     2.00     10/15/28       USD     19.96
SRI REJEKI ISMAN TBK PT      7.25     01/16/25       USD     10.43
SRI REJEKI ISMAN TBK PT      7.25     01/16/25       USD     11.00

   JAPAN
   -----

AVANSTRATE INC               0.20     10/29/32       JPY      9.75
EAST JAPAN RAILWAY CO        0.81     07/23/69       JPY     72.47
HIS CO LTD                   0.58     02/19/27       JPY     58.82
JAPAN FINANCE ORGANIZATIO    1.88     10/15/35       AUD     66.45
JAPAN FINANCE ORGANIZATIO    2.00     11/27/35       AUD     67.47
MITSUI FUDOSAN CO LTD        1.03     03/17/70       JPY     73.51
MIZUHO SECURITIES CO LTD     2.02     12/10/35       USD     70.82
MIZUHO SECURITIES CO LTD     2.05     12/21/35       USD     71.05
MIZUHO SECURITIES CO LTD     2.16     02/01/36       USD     71.90
OSAKA GAS CO LTD             0.70     09/05/69       JPY     67.51
SOFTBANK GROUP CORP          3.88     07/06/32       EUR     72.58
SUMITOMO MITSUI FINANCIAL    2.30     01/12/41       USD     68.84
SUMITOMO MITSUI FINANCIAL    2.93     09/17/41       USD     73.31
TKJP CORP                    1.02     12/15/17       JPY      0.50
TKJP CORP                    0.58     03/26/21       JPY      2.02
TKJP CORP                    0.85     03/06/19       JPY      2.02
TOKYO GAS CO LTD             0.53     09/12/59       JPY     73.94
UNIZO HOLDINGS CO LTD        1.20     05/28/27       JPY     21.75
UNIZO HOLDINGS CO LTD        1.50     11/26/27       JPY     23.24
UNIZO HOLDINGS CO LTD        0.99     11/27/26       JPY     27.40
UNIZO HOLDINGS CO LTD        1.10     11/28/24       JPY     29.59
UNIZO HOLDINGS CO LTD        0.89     05/29/24       JPY     31.67
UNIZO HOLDINGS CO LTD        0.80     11/29/23       JPY     35.37
UNIZO HOLDINGS CO LTD        0.85     05/26/23       JPY     40.83
UNIZO HOLDINGS CO LTD        0.75     11/28/22       JPY     54.94


   KOREA
   -----

CITIBANK KOREA INC           2.33     08/01/36       KRW     68.74
CJ CGV CO LTD                0.50     07/21/52       KRW     26.25
CJ CGV CO LTD                1.00     06/08/51       KRW     27.68
EXPORT-IMPORT BANK OF KOR    2.51     12/06/49       AUD     59.93
HEUNGKUK FIRE & MARINE IN    5.70     12/29/46       KRW     38.67
KOREA DEVELOPMENT BANK/TH    2.50     09/28/41       AUD     67.18
KOREA DEVELOPMENT BANK/TH    2.55     09/28/41       AUD     67.64
KOREA DEVELOPMENT BANK/TH    2.78     10/18/41       AUD     70.91
KOREA DEVELOPMENT BANK/TH    1.85     09/24/49       KRW     75.62
KOREA DEVELOPMENT BANK/TH    2.00     08/01/49       KRW     75.73
KOREA DEVELOPMENT BANK/TH    2.00     08/01/49       KRW     75.73
KOREA DEVELOPMENT BANK/TH    2.00     07/31/49       KRW     76.07
KOREA DEVELOPMENT BANK/TH    1.86     10/19/50       KRW     77.23
KOREA EAST-WEST POWER CO     1.42     10/07/49       KRW     55.49
KOREA EAST-WEST POWER CO     1.70     07/16/50       KRW     59.38
KOREA EAST-WEST POWER CO     1.47     10/07/39       KRW     66.96
KOREA EAST-WEST POWER CO     2.16     03/07/49       KRW     68.13
KOREA EAST-WEST POWER CO     1.70     07/16/40       KRW     68.79
KOREA EAST-WEST POWER CO     2.23     11/05/48       KRW     69.06
KOREA EAST-WEST POWER CO     1.78     11/24/40       KRW     69.66
KOREA EAST-WEST POWER CO     2.52     11/22/51       KRW     71.99
KOREA ELECTRIC POWER CORP    1.71     10/24/49       KRW     66.78
KOREA EXPRESSWAY CORP        1.32     08/22/49       KRW     62.04
KOREA EXPRESSWAY CORP        1.47     09/25/49       KRW     65.13
KOREA EXPRESSWAY CORP        1.52     03/12/50       KRW     65.68
KOREA EXPRESSWAY CORP        1.71     10/29/50       KRW     68.32
KOREA EXPRESSWAY CORP        1.71     04/09/50       KRW     68.83
KOREA EXPRESSWAY CORP        1.57     08/26/46       KRW     69.38
KOREA EXPRESSWAY CORP        1.81     11/12/50       KRW     70.07
KOREA EXPRESSWAY CORP        1.79     05/30/49       KRW     70.65
KOREA EXPRESSWAY CORP        1.86     12/23/50       KRW     70.69
KOREA HYDRO & NUCLEAR POW    1.59     05/25/50       KRW     58.55
KOREA HYDRO & NUCLEAR POW    1.58     10/16/49       KRW     58.66
KOREA HYDRO & NUCLEAR POW    1.66     06/15/50       KRW     59.59
KOREA HYDRO & NUCLEAR POW    1.70     11/27/49       KRW     60.81
KOREA HYDRO & NUCLEAR POW    1.78     11/23/50       KRW     60.97
KOREA HYDRO & NUCLEAR POW    1.80     04/02/50       KRW     62.00
KOREA HYDRO & NUCLEAR POW    1.83     04/28/50       KRW     62.33
KOREA HYDRO & NUCLEAR POW    1.82     06/05/49       KRW     63.02
KOREA HYDRO & NUCLEAR POW    1.57     05/25/40       KRW     68.11
KOREA HYDRO & NUCLEAR POW    1.63     06/15/40       KRW     68.67
KOREA HYDRO & NUCLEAR POW    1.59     10/16/39       KRW     68.90
KOREA HYDRO & NUCLEAR POW    2.31     06/29/51       KRW     69.79
KOREA HYDRO & NUCLEAR POW    1.80     11/23/40       KRW     70.05
KOREA HYDRO & NUCLEAR POW    2.25     10/26/48       KRW     70.11
KOREA HYDRO & NUCLEAR POW    1.81     04/28/40       KRW     70.95
KOREA HYDRO & NUCLEAR POW    1.80     04/02/40       KRW     71.02
KOREA HYDRO & NUCLEAR POW    1.76     11/27/39       KRW     71.04
KOREA HYDRO & NUCLEAR POW    2.45     10/14/51       KRW     71.92
KOREA HYDRO & NUCLEAR POW    1.81     06/05/39       KRW     72.14
KOREA LAND & HOUSING CORP    1.28     08/23/49       KRW     61.28
KOREA LAND & HOUSING CORP    1.57     05/27/50       KRW     65.97
KOREA LAND & HOUSING CORP    1.54     03/09/50       KRW     66.07
KOREA LAND & HOUSING CORP    1.67     07/07/50       KRW     67.56
KOREA LAND & HOUSING CORP    1.65     08/27/50       KRW     67.74
KOREA LAND & HOUSING CORP    1.66     09/18/50       KRW     67.83
KOREA LAND & HOUSING CORP    1.70     06/13/49       KRW     69.01
KOREA LAND & HOUSING CORP    1.74     01/22/50       KRW     69.12
KOREA LAND & HOUSING CORP    1.62     07/27/46       KRW     69.55
KOREA LAND & HOUSING CORP    1.61     07/19/46       KRW     69.56
KOREA LAND & HOUSING CORP    1.78     04/29/50       KRW     69.96
KOREA LAND & HOUSING CORP    1.78     04/08/50       KRW     70.09
KOREA LAND & HOUSING CORP    2.17     10/30/68       KRW     71.36
KOREA LAND & HOUSING CORP    1.87     05/24/49       KRW     72.07
KOREA LAND & HOUSING CORP    1.97     01/29/51       KRW     72.48
KOREA LAND & HOUSING CORP    1.83     10/19/46       KRW     73.22
KOREA MIDLAND POWER CO LT    1.53     02/25/50       KRW     57.07
KOREA MIDLAND POWER CO LT    1.69     06/18/50       KRW     59.43
KOREA MIDLAND POWER CO LT    1.72     06/18/49       KRW     60.60
KOREA MIDLAND POWER CO LT    1.86     11/13/49       KRW     62.28
KOREA MIDLAND POWER CO LT    1.95     05/21/49       KRW     64.07
KOREA MIDLAND POWER CO LT    1.99     03/26/49       KRW     65.22
KOREA MIDLAND POWER CO LT    1.53     02/25/40       KRW     67.38
KOREA MIDLAND POWER CO LT    2.17     02/08/49       KRW     67.84
KOREA MIDLAND POWER CO LT    1.64     07/21/40       KRW     67.95
KOREA MIDLAND POWER CO LT    1.59     03/18/40       KRW     67.98
KOREA MIDLAND POWER CO LT    2.17     10/31/48       KRW     68.19
KOREA MIDLAND POWER CO LT    1.66     08/25/40       KRW     68.40
KOREA MIDLAND POWER CO LT    1.66     06/18/40       KRW     68.48
KOREA MIDLAND POWER CO LT    2.26     09/10/48       KRW     70.00
KOREA MIDLAND POWER CO LT    1.75     06/18/39       KRW     70.81
KOREA MIDLAND POWER CO LT    1.92     10/30/39       KRW     72.27
KOREA MIDLAND POWER CO LT    1.96     05/21/39       KRW     73.12
KOREA MINE REHABILITATION    3.01     02/26/40       AUD     69.51
KOREA MINE REHABILITATION    1.93     07/15/50       KRW     69.78
KOREA MINE REHABILITATION    2.07     01/06/51       KRW     72.12
KOREA OCEAN BUSINESS CORP    1.50     09/27/49       KRW     65.24
KOREA OCEAN BUSINESS CORP    1.59     05/22/50       KRW     66.11
KOREA OCEAN BUSINESS CORP    1.63     12/11/49       KRW     67.50
KOREA OCEAN BUSINESS CORP    1.69     10/27/50       KRW     67.66
KOREA OCEAN BUSINESS CORP    1.67     06/16/50       KRW     67.75
KOREA OCEAN BUSINESS CORP    1.70     04/16/50       KRW     68.22
KOREA OVERSEAS INFRASTRUC    1.76     10/28/50       KRW     68.52
KOREA RAIL NETWORK AUTHOR    1.46     09/27/49       KRW     65.06
KOREA RAIL NETWORK AUTHOR    1.51     10/11/49       KRW     65.82
KOREA RAIL NETWORK AUTHOR    1.59     05/21/50       KRW     66.54
KOREA RAIL NETWORK AUTHOR    1.64     02/19/50       KRW     67.20
KOREA RAIL NETWORK AUTHOR    1.65     02/03/50       KRW     67.57
KOREA RAIL NETWORK AUTHOR    1.75     11/20/49       KRW     69.72
KOREA RAIL NETWORK AUTHOR    1.76     04/23/50       KRW     69.75
KOREA RAIL NETWORK AUTHOR    1.85     11/05/49       KRW     71.54
KOREA RAIL NETWORK AUTHOR    1.72     06/28/46       KRW     71.56
KOREA RAIL NETWORK AUTHOR    1.93     05/16/49       KRW     73.23
KOREA RAIL NETWORK AUTHOR    2.03     08/06/51       KRW     73.31
KOREA RAILROAD CORP          1.31     08/29/49       KRW     62.45
KOREA RAILROAD CORP          1.44     07/26/49       KRW     64.16
KOREA RAILROAD CORP          1.47     09/19/49       KRW     65.10
KOREA RAILROAD CORP          1.61     08/12/50       KRW     66.12
KOREA RAILROAD CORP          1.56     03/18/50       KRW     66.38
KOREA RAILROAD CORP          1.59     07/18/49       KRW     66.94
KOREA RAILROAD CORP          1.67     04/14/50       KRW     68.17
KOREA SMES AND STARTUPS A    1.31     08/09/39       KRW     71.39
KOREA SMES AND STARTUPS A    1.87     03/24/50       KRW     71.73
KOREA SOUTH-EAST POWER CO    1.65     06/11/50       KRW     58.70
KOREA SOUTH-EAST POWER CO    1.69     06/26/49       KRW     60.11
KOREA SOUTH-EAST POWER CO    1.96     01/26/51       KRW     63.30
KOREA SOUTH-EAST POWER CO    1.63     06/11/40       KRW     68.17
KOREA SOUTH-EAST POWER CO    2.19     11/09/48       KRW     68.44
KOREA SOUTH-EAST POWER CO    1.68     06/26/39       KRW     69.93
KOREA SOUTH-EAST POWER CO    2.47     11/09/51       KRW     71.26
KOREA SOUTH-EAST POWER CO    1.97     01/26/41       KRW     71.60
KOREA SOUTHERN POWER CO L    1.29     08/13/49       KRW     53.31
KOREA SOUTHERN POWER CO L    1.63     12/19/49       KRW     58.77
KOREA SOUTHERN POWER CO L    1.68     06/25/50       KRW     59.17
KOREA SOUTHERN POWER CO L    1.80     11/20/49       KRW     61.34
KOREA SOUTHERN POWER CO L    1.33     08/13/39       KRW     65.32
KOREA SOUTHERN POWER CO L    1.66     06/18/40       KRW     68.48
KOREA SOUTHERN POWER CO L    1.66     06/25/40       KRW     68.49
KOREA SOUTHERN POWER CO L    1.67     12/19/39       KRW     69.20
KOREA SOUTHERN POWER CO L    1.84     11/20/39       KRW     71.18
KOREA SOUTHERN POWER CO L    2.43     09/28/48       KRW     72.66
KOREA STUDENT AID FOUNDAT    1.41     09/06/39       KRW     73.17
KOREA TREASURY BOND          1.50     09/10/66       KRW     60.59
KOREA TREASURY BOND          1.63     09/10/70       KRW     62.39
KOREA TREASURY BOND          1.50     03/10/50       KRW     68.91
KOREA TREASURY BOND          2.00     09/10/68       KRW     72.19
KOREA TREASURY BOND          1.13     09/10/39       KRW     72.21
KOREA WATER RESOURCES COR    1.54     03/13/50       KRW     66.23
KOREA WATER RESOURCES COR    1.63     07/16/49       KRW     67.87
KOREA WATER RESOURCES COR    1.63     10/21/49       KRW     67.99
KOREA WATER RESOURCES COR    1.68     07/01/49       KRW     68.70
KOREA WATER RESOURCES COR    1.71     01/10/50       KRW     68.86
KOREA WATER RESOURCES COR    1.82     06/22/46       KRW     73.29
KOREA WATER RESOURCES COR    1.83     06/24/46       KRW     73.48
KOREA WESTERN POWER CO LT    1.62     05/28/50       KRW     58.29
KOREA WESTERN POWER CO LT    1.68     08/27/50       KRW     59.20
KOREA WESTERN POWER CO LT    1.76     11/05/50       KRW     59.99
KOREA WESTERN POWER CO LT    1.88     12/22/50       KRW     62.17
KOREA WESTERN POWER CO LT    1.59     05/28/40       KRW     67.77
KOREA WESTERN POWER CO LT    2.20     11/01/48       KRW     68.64
KOREA WESTERN POWER CO LT    1.68     08/27/40       KRW     68.65
KOREA WESTERN POWER CO LT    1.69     06/23/40       KRW     68.89
KOREA WESTERN POWER CO LT    2.25     09/14/48       KRW     69.80
KT CORP                      1.71     06/15/40       KRW     69.83
KT CORP                      1.67     10/11/39       KRW     70.04
KT CORP                      1.98     01/25/41       KRW     72.34
NEUROS CO LTD                2.00     12/06/23       KRW     71.23
PULMUONE CO LTD              4.80     09/30/49       KRW     70.29
SAMPYO CEMENT CO LTD         8.10     06/26/15       KRW     70.00
SAMPYO CEMENT CO LTD         8.10     04/12/15       KRW     70.00
SAMPYO CEMENT CO LTD         8.30     09/10/14       KRW     70.00
SAMPYO CEMENT CO LTD         7.50     07/20/14       KRW     70.00
SAMPYO CEMENT CO LTD         8.30     04/20/14       KRW     70.00
SANUPKIBANSINBO BUSAN-GIM    1.89     09/17/41       KRW     70.16
SANUPKIBANSINBO BUSAN-GIM    1.87     10/01/40       KRW     70.94
SEOUL METROPOLITAN CITY B    1.69     11/22/49       KRW     71.14
SEOUL METROPOLITAN CITY B    1.85     10/30/49       KRW     74.21
SINBO SECURITIZATION SPEC    5.00     08/29/23       KRW     63.15
SINBO SECURITIZATION SPEC    5.00     09/29/23       KRW     63.89
SINBO SECURITIZATION SPEC    5.00     10/24/23       KRW     64.24
SINBO SECURITIZATION SPEC    4.00     12/25/23       KRW     64.35
SINBO SECURITIZATION SPEC    5.00     01/25/23       KRW     64.72
SINBO SECURITIZATION SPEC    4.00     08/28/24       KRW     64.84
SINBO SECURITIZATION SPEC    4.00     09/29/24       KRW     64.86
SINBO SECURITIZATION SPEC    5.00     07/29/24       KRW     65.46
SINBO SECURITIZATION SPEC    5.00     02/27/24       KRW     66.34
SINBO SECURITIZATION SPEC    4.00     06/30/25       KRW     67.88
SINBO SECURITIZATION SPEC    5.00     06/30/24       KRW     69.70
SINBO SECURITIZATION SPEC    5.00     09/26/22       KRW     70.41
SINBO SECURITIZATION SPEC    4.00     01/29/24       KRW     72.14
SINBO SECURITIZATION SPEC    4.77     09/28/24       KRW     72.20
SINBO SECURITIZATION SPEC    5.00     11/27/24       KRW     72.77
SINBO SECURITIZATION SPEC    5.00     11/27/24       KRW     72.77
SINBO SECURITIZATION SPEC    3.85     08/31/25       KRW     73.98
SINBO SECURITIZATION SPEC    5.00     06/30/24       KRW     74.29
SINBO SECURITIZATION SPEC    5.00     01/29/24       KRW     75.00
SK TELECOM CO LTD            1.56     07/29/49       KRW     58.49
SK TELECOM CO LTD            1.52     07/29/39       KRW     67.75
SK TELECOM CO LTD            1.76     10/19/40       KRW     69.24
SK TELECOM CO LTD            1.89     01/15/41       KRW     70.69
SK TELECOM CO LTD            1.81     10/22/39       KRW     70.99
SK TELECOM CO LTD            1.87     01/14/40       KRW     71.46


  SRI LANKA
  ---------

SRI LANKA GOVERNMENT INTE    5.75     04/18/23       USD     29.88
SRI LANKA GOVERNMENT INTE    6.75     04/18/28       USD     29.90
SRI LANKA GOVERNMENT INTE    6.20     05/11/27       USD     29.93
SRI LANKA GOVERNMENT INTE    7.85     03/14/29       USD     30.02
SRI LANKA GOVERNMENT INTE    7.55     03/28/30       USD     30.07
SRI LANKA GOVERNMENT INTE    7.85     03/14/29       USD     30.09
SRI LANKA GOVERNMENT INTE    6.75     04/18/28       USD     30.10
SRI LANKA GOVERNMENT INTE    5.75     04/18/23       USD     30.10
SRI LANKA GOVERNMENT INTE    7.55     03/28/30       USD     30.13
SRI LANKA GOVERNMENT INTE    6.20     05/11/27       USD     30.15
SRI LANKA GOVERNMENT INTE    6.35     06/28/24       USD     30.15
SRI LANKA GOVERNMENT INTE    6.85     03/14/24       USD     30.31
SRI LANKA GOVERNMENT INTE    6.35     06/28/24       USD     30.32
SRI LANKA GOVERNMENT INTE    6.85     11/03/25       USD     30.37
SRI LANKA GOVERNMENT INTE    5.88     07/25/22       USD     30.39
SRI LANKA GOVERNMENT INTE    6.85     03/14/24       USD     30.49
SRI LANKA GOVERNMENT INTE    6.85     11/03/25       USD     30.57
SRI LANKA GOVERNMENT INTE    6.83     07/18/26       USD     30.58
SRI LANKA GOVERNMENT INTE    6.13     06/03/25       USD     30.77
SRI LANKA GOVERNMENT INTE    6.13     06/03/25       USD     30.87
SRI LANKA GOVERNMENT INTE    6.83     07/18/26       USD     30.95
SRI LANKA GOVERNMENT INTE    5.88     07/25/22       USD     30.96
SRI LANKA GOVERNMENT BOND    9.00     11/01/33       LKR     35.69
SRI LANKA GOVERNMENT BOND    9.00     06/01/33       LKR     35.85
SRI LANKA GOVERNMENT BOND    8.00     01/01/32       LKR     36.31
SRI LANKA GOVERNMENT BOND    9.00     10/01/32       LKR     37.34
SRI LANKA GOVERNMENT BOND   10.50     08/15/39       LKR     39.70
SRI LANKA GOVERNMENT BOND   10.25     09/15/34       LKR     41.52
SRI LANKA GOVERNMENT BOND    9.00     06/01/43       LKR     41.76
SRI LANKA GOVERNMENT BOND   11.20     01/15/33       LKR     43.88
SRI LANKA GOVERNMENT BOND   11.50     03/15/35       LKR     44.28
SRI LANKA GOVERNMENT BOND   12.00     12/01/31       LKR     48.17
SRI LANKA GOVERNMENT BOND   11.25     03/15/31       LKR     48.97
SRI LANKA GOVERNMENT BOND   11.00     05/15/30       LKR     49.82
SRI LANKA GOVERNMENT BOND    9.00     05/01/28       LKR     49.88
SRI LANKA GOVERNMENT BOND   13.25     07/01/33       LKR     50.12
SRI LANKA GOVERNMENT BOND   13.25     01/01/34       LKR     50.16
SRI LANKA GOVERNMENT BOND    9.00     07/01/28       LKR     51.00
SRI LANKA GOVERNMENT BOND    7.80     08/15/27       LKR     52.86
SRI LANKA GOVERNMENT BOND    5.35     03/01/26       LKR     54.06
SRI LANKA GOVERNMENT BOND   12.00     01/01/41       LKR     55.73
SRI LANKA GOVERNMENT BOND   10.75     03/15/28       LKR     55.78
SRI LANKA GOVERNMENT BOND   11.50     09/01/28       LKR     56.08
SRILANKAN AIRLINES LTD       7.00     06/25/24       USD     56.98
SRI LANKA GOVERNMENT BOND   12.50     03/01/45       LKR     56.98
SRI LANKA GOVERNMENT BOND   10.30     10/15/27       LKR     57.37
SRI LANKA GOVERNMENT BOND   13.00     05/01/29       LKR     58.72
SRI LANKA GOVERNMENT BOND   11.25     12/15/27       LKR     58.92
SRI LANKA GOVERNMENT BOND    6.75     01/15/26       LKR     59.49
SRI LANKA GOVERNMENT BOND   13.00     01/01/29       LKR     59.60
SRI LANKA GOVERNMENT BOND   13.50     06/01/44       LKR     61.59
SRI LANKA GOVERNMENT BOND   13.50     01/01/44       LKR     61.83
SRI LANKA GOVERNMENT BOND   11.75     06/15/27       LKR     62.71
SRI LANKA GOVERNMENT BOND   11.40     01/15/27       LKR     63.71
SRI LANKA GOVERNMENT BOND    9.00     02/01/26       LKR     63.76
SRI LANKA GOVERNMENT BOND   11.50     08/01/26       LKR     65.67
SRI LANKA GOVERNMENT BOND   11.00     06/01/26       LKR     65.74
SRI LANKA GOVERNMENT BOND   10.35     10/15/25       LKR     67.06
SRI LANKA GOVERNMENT BOND    9.00     05/01/25       LKR     68.17
SRI LANKA GOVERNMENT BOND   18.00     05/15/31       LKR     68.55
SRI LANKA GOVERNMENT BOND    6.00     12/01/24       LKR     69.62
SRI LANKA GOVERNMENT BOND   11.00     08/01/25       LKR     69.71
SRI LANKA GOVERNMENT BOND   10.25     03/15/25       LKR     71.60


  MALAYSIA
  --------

AXIATA SPV5 LABUAN LTD       3.06     08/19/50       USD     72.56
BERJAYA CORP BHD             2.00     05/29/26       MYR      0.27
CAPITAL A BHD                8.00     12/29/28       MYR      0.71
HUME CEMENT INDUSTRIES BH    5.00     05/29/24       MYR      1.31
MALAYAN FLOUR MILLS BHD      5.00     01/24/24       MYR      1.17
MEX I CAPITAL BHD            2.60     01/23/40       MYR     63.16
MEX I CAPITAL BHD            2.60     01/21/38       MYR     66.67
MEX I CAPITAL BHD            2.60     01/21/39       MYR     69.26
MEX I CAPITAL BHD            2.60     01/21/36       MYR     70.37
MEX I CAPITAL BHD            2.60     01/21/37       MYR     71.80
MEX I CAPITAL BHD            2.60     01/22/35       MYR     72.29
PENGURUSAN AIR SPV BHD       1.00     11/11/36       MYR     60.23
PENGURUSAN AIR SPV BHD       1.00     02/05/36       MYR     62.50
PENGURUSAN AIR SPV BHD       1.00     11/05/35       MYR     62.68
PENGURUSAN AIR SPV BHD       1.00     09/28/35       MYR     62.96
SCANWOLF CORP BHD            3.00     08/04/26       MYR      0.41
SD INTERNATIONAL SUKUK II    7.00     03/12/25       USD      4.79
SD INTERNATIONAL SUKUK LT    6.30     05/09/22       USD      5.62
YB VENTURES BHD              0.10     09/05/26       MYR      0.04


  NEW ZEALAND
  -----------

AUCKLAND COUNCIL             2.95     09/28/50       NZD     69.67
HOUSING NEW ZEALAND LTD      1.53     09/10/35       NZD     69.18
NEW ZEALAND GOVERNMENT BO    1.75     05/15/41       NZD     69.10

NEW ZEALAND LOCAL GOVERNM    2.00     04/15/37       NZD     70.43


   PHILIPPINES
   -----------

BAYAN TELECOMMUNICATIONS    15.00     07/15/06       USD     17.25
GLOBE TELECOM INC            3.00     07/23/35       USD     73.26
PHILIPPINE GOVERNMENT INT    2.65     12/10/45       USD     71.34
PHILIPPINE GOVERNMENT INT    1.75     04/28/41       EUR     74.53


   SINGAPORE
   ---------

APL REALTY HOLDINGS PTE L    5.95     06/02/24       USD     44.68
ASL MARINE HOLDINGS LTD      3.00     10/01/26       SGD     41.50
ASL MARINE HOLDINGS LTD      3.00     03/28/25       SGD     41.50
BAKRIE TELECOM PTE LTD      11.50     05/07/15       USD      0.28
BAKRIE TELECOM PTE LTD      11.50     05/07/15       USD      0.28
BLD INVESTMENTS PTE LTD      8.63     03/23/15       USD      6.75
DAVOMAS INTERNATIONAL FIN   11.00     05/09/11       USD      0.82
DAVOMAS INTERNATIONAL FIN   11.00     05/09/11       USD      0.82
DAVOMAS INTERNATIONAL FIN   11.00     12/08/14       USD      0.82
DAVOMAS INTERNATIONAL FIN   11.00     12/08/14       USD      0.82
DBS BANK LTD                 1.22     02/18/50       EUR     67.81
DBS BANK LTD                 1.15     01/22/50       EUR     67.87
DBS BANK LTD                 1.41     01/23/50       EUR     70.58
DBS BANK LTD                 2.95     10/28/51       AUD     71.05
DBS BANK LTD                 1.42     06/28/49       EUR     72.05
ENERCOAL RESOURCES PTE LT    9.25     08/05/14       USD     45.75
EZRA HOLDINGS LTD            4.88     04/24/18       SGD      5.00
GOLDEN LEGACY PTE LTD        6.88     03/27/24       USD      8.71
GOLDEN LEGACY PTE LTD        6.88     03/27/24       USD      9.78
INDO INFRASTRUCTURE GROUP    2.00     07/30/10       USD      1.00
ITNL OFFSHORE PTE LTD        7.50     01/18/21       CNY     18.87
JGC VENTURES PTE LTD         3.00     06/30/25       USD     45.83
MICLYN EXPRESS OFFSHORE P    8.75     11/25/18       USD      0.67
MODERNLAND OVERSEAS PTE L    3.00     04/30/27       USD     43.50
MODERNLAND OVERSEAS PTE L    3.00     04/30/27       USD     43.57
NOMURA INTERNATIONAL FUND   19.50     08/28/28       TRY     46.99
NOMURA INTERNATIONAL FUND    7.65     10/04/37       AUD     61.22
NOMURA INTERNATIONAL FUND    3.17     10/30/44       AUD     66.00
NOMURA INTERNATIONAL FUND    2.31     12/03/35       AUD     67.51
NOMURA INTERNATIONAL FUND    2.31     01/06/36       AUD     68.00
NOMURA INTERNATIONAL FUND    3.90     06/18/50       USD     69.16
NOMURA INTERNATIONAL FUND    1.38     07/31/44       EUR     69.94
NT RIG HOLDCO PTE LTD        7.50     12/31/23       USD     14.00
ORO NEGRO DRILLING PTE LT    7.50     01/24/19       USD      3.79
PACIFIC RADIANCE LTD         4.30     03/31/20       SGD     10.00
RICKMERS MARITIME            8.45     05/15/17       SGD      5.00
SWIBER CAPITAL PTE LTD       6.50     08/02/18       SGD      4.20
SWIBER CAPITAL PTE LTD       6.25     10/30/17       SGD      4.20
SWIBER HOLDINGS LTD          7.75     09/18/17       CNY      6.13
SWIBER HOLDINGS LTD          7.13     04/18/17       SGD      6.13
SWIBER HOLDINGS LTD          5.55     10/10/16       SGD     12.25
TEMASEK FINANCIAL I LTD      2.50     10/06/70       USD     66.81
TEMASEK FINANCIAL I LTD      2.50     10/06/70       USD     66.97
TEMASEK FINANCIAL I LTD      2.25     04/06/51       USD     70.27
TEMASEK FINANCIAL I LTD      2.25     04/06/51       USD     70.41
TEMASEK FINANCIAL I LTD      1.25     11/20/49       EUR     72.71
TEMASEK FINANCIAL I LTD      2.75     08/02/61       USD     74.61


   THAILAND
   --------

G STEEL PCL                  3.00     10/04/15       USD      0.80
MDX PCL                      4.75     09/17/03       USD     22.88
PTT TREASURY CENTER CO LT    3.70     07/16/70       USD     70.06
PTT TREASURY CENTER CO LT    3.70     07/16/70       USD     70.09
TAIWAN GOVERNMENT BOND       0.38     11/27/50       TWD     71.07
TAIWAN SEMICONDUCTOR MANU    2.70     09/22/60       USD     65.25
THAILAND GOVERNMENT BOND     1.88     06/17/49       THB     71.88
THAILAND GOVERNMENT BOND     2.50     06/17/71       THB     80.04
THAIOIL TREASURY CENTER C    3.50     10/17/49       USD     64.07
THAIOIL TREASURY CENTER C    3.50     10/17/49       USD     64.25
THAIOIL TREASURY CENTER C    3.75     06/18/50       USD     66.23
THAIOIL TREASURY CENTER C    3.75     06/18/50       USD     66.26



                           *********


S U B S C R I P T I O N   I N F O R M A T I O N

Troubled Company Reporter-Asia Pacific is a daily newsletter co-
published by Bankruptcy Creditors' Service, Inc., Fairless Hills,
Pennsylvania, USA, and Beard Group, Inc., Washington, D.C., USA.
Marites O. Claro, Joy A. Agravante, Rousel Elaine T. Fernandez,
Julie Anne L. Toledo, Ivy B. Magdadaro and Peter A. Chapman,
Editors.

Copyright 2022.  All rights reserved.  ISSN: 1520-9482.

This material is copyrighted and any commercial use, resale or
publication in any form (including e-mail forwarding,
electronic re-mailing and photocopying) is strictly prohibited
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Information contained herein is obtained from sources believed
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mail.  Additional e-mail subscriptions for members of the same
firm for the term of the initial subscription or balance
thereof are US$25 each.  For subscription information, contact
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