˙ Set a strict tolerance rate for variable interest rate liabilities ˙ Issue corporate bonds to lock the mid-term and long-term capital cost and avoid increasing interest rates ˙ Use low interest rate commercial papers and short term bank loans for short term financing ˙ Adopt adjustable fixed rate commercial papers (FRCP) for long term financing during the time of a relaxed capital market Inflation Risk ˙ Monitor the effect of inflation on company's operation.