Capital employed in the business: defines components and timing for computing capital at commencement, extension, or new unit operation. Capital employed in the business of the company is the aggregate of issued share capital, debentures and long-term borrowings measured as of the last day of the previous year in which the business commences, or, for an extension or a new unit, as of the last day of the previous year in which the extension is completed or the new unit commences production or operation, limited to capital issued or obtained in connection with that extension or new unit.