Lantau Beer (B): Japanese Yen Debt. Lantau Beer of Hong Kong borrowed Japanese yen under a long-term loan agreement several years ago. The company's new CFO believes, however, that what was originally thought to have been relatively "cheap debt" is no longer true. What do you think?

Annual yen payments on debt agreement ()

2010

2011

2012

Average exchange rate, /HK$

11,500,000

11,500,000

11,500,000

Annual yen debt service, HK$

12.19

12.12

11.12

Analysis of Japanese yen-Denominated Debt

2010

2011

2012

Annual yen payments on debt agreement ()

Average exchange rate, /HK$
Annual yen debt service, HK$

Calculate the necessary variables for the analysis above:(Round to the nearest integer.)