<PAGE> PAGE 1
000 B000000 03/31/97
000 C000000 926034
000 D000000 N
000 E000000 F
000 F000000 Y
000 G000000 N
000 H000000 N
000 I000000 3.0.a
000 J000000 U
001 A000000 ADVANTUS INTERNATIONAL BALANCED FUND, INC.
001 B000000 811-8590
001 C000000 6126653840
002 A000000 400 NORTH ROBERT STREET
002 B000000 ST PAUL
002 C000000 MN
002 D010000 55101
002 D020000 2098
003 000000 N
004 000000 N
005 000000 N
006 000000 N
007 A000000 Y
007 B000000 3
007 C010100 1
007 C020100 CLASS A
007 C030100 N
007 C010200 2
007 C020200 CLASS B
007 C030200 N
007 C010300 3
007 C020300 CLASS C
007 C030300 N
007 C010400 4
007 C010500 5
007 C010600 6
007 C010700 7
007 C010800 8
007 C010900 9
007 C011000 10
008 A00AA01 ADVANTUS CAPITAL MANAGEMENT, INC.
008 B00AA01 A
008 C00AA01 801-47262
008 D01AA01 ST PAUL
008 D02AA01 MN
008 D03AA01 55101
008 D04AA01 2098
008 A00AA02 TEMPLETON INVESTMENT COUNSEL, INC.
008 B00AA02 S
008 C00AA02 801-15125
008 D01AA02 FORT LAUDERDALE
008 D02AA02 FL
<PAGE> PAGE 2
008 D03AA02 33394
010 A00AA01 THE MINNESOTA MUTUAL LIFE INSURANCE COMPANY
010 C01AA01 ST PAUL
010 C02AA01 MN
010 C03AA01 55101
010 C04AA01 2098
011 A00AA01 MIMLIC SALES CORPORATION
011 B00AA01 8-31955
011 C01AA01 ST PAUL
011 C02AA01 MN
011 C03AA01 55101
011 C04AA01 2098
012 A00AA01 THE MINNESOTA MUTUAL LIFE INSURANCE COMPANY
012 B00AA01 84-1303
012 C01AA01 ST PAUL
012 C02AA01 MN
012 C03AA01 55101
012 C04AA01 2098
013 A00AA01 KPMG MARWICK LLP
013 B01AA01 MINNEAPOLIS
013 B02AA01 MN
013 B03AA01 55402
013 B04AA01 3900
014 A00AA01 MIMLIC SALES CORPORATION
014 B00AA01 8-31955
014 A00AA02 C.R.I. SECURITIES, INC.
014 B00AA02 8-39877
015 A00AA01 NORWEST BANK MINNEAPOLIS, N.A.
015 B00AA01 C
015 C01AA01 MINNEAPOLIS
015 C02AA01 MN
015 C03AA01 55479
015 E01AA01 X
018 00AA00 Y
019 A00AA00 Y
019 B00AA00 48
019 C00AA00 MIMLICFUND
020 A000001 S.G. WARBURG & CO.
020 B000001 13-3340045
020 C000001 3
020 A000002 MERRILL LYNCH
020 B000002 13-5694085
020 C000002 3
020 A000003 UBS PHILLIPS & DREW
020 B000003 99-9999999
020 C000003 2
020 A000004 KEMPEN CO
020 B000004 99-9999999
020 C000004 2
020 A000005 PRUDENTIAL SECURITIES
020 B000005 22-2347336
<PAGE> PAGE 3
020 C000005 2
020 A000006 COUNTY NATWEST SEC.
020 B000006 13-3312856
020 C000006 1
020 A000007 JAMES CAPEL
020 B000007 99-9999999
020 C000007 1
020 A000008 ANZ MCCAUGHAN DYSON
020 B000008 99-9999999
020 C000008 1
020 A000009 NORWEST FINANCIAL
020 B000009 41-0451159
020 C000009 1
020 A000010 ORD MINNETT
020 B000010 13-3096476
020 C000010 1
021 000000 31
022 A000001 GOLDMAN SACHS
022 B000001 13-5108880
022 C000001 0
022 D000001 886
022 A000002 JP MORGAN
022 B000002 13-3224016
022 C000002 468
022 D000002 520
022 A000003 MERRILL LYNCH
022 B000003 13-5674085
022 C000003 2388
022 D000003 1989
022 A000004 MORGAN STANLEY
022 B000004 13-2655998
022 C000004 1776
022 D000004 1041
022 A000005 PRUDENTIAL BACHE
022 B000005 22-2347336
022 C000005 602
022 D000005 603
022 A000006 BARING SECURITIES
022 B000006 99-9999999
022 C000006 1059
022 D000006 1019
022 A000007 CHASE
022 B000007 13-6022158
022 C000007 3602
022 D000007 1005
022 A000008 SWISS BANCORP
022 B000008 13-2639550
022 C000008 1736
022 D000008 1869
022 A000009 OPPENHEIMER & CO
022 B000009 13-2798343
<PAGE> PAGE 4
022 C000009 603
022 D000009 1066
022 A000010 HONGKONG & SHANGHAI BANK
022 B000010 99-9999999
022 C000010 650
022 D000010 0
023 C000000 17188
023 D000000 14008
024 00AA00 Y
025 A00AA01 DEUTCHE BANK
025 B00AA01 13-6124068
025 C00AA01 D
025 D00AA01 1017
025 D00AA02 0
025 D00AA03 0
025 D00AA04 0
025 D00AA05 0
025 D00AA06 0
025 D00AA07 0
025 D00AA08 0
026 A000000 N
026 B000000 Y
026 C000000 N
026 D000000 Y
026 E000000 N
026 F000000 N
026 G010000 N
026 G020000 N
026 H000000 N
027 000000 Y
037 00AA00 N
038 00AA00 0
039 00AA00 N
040 00AA00 Y
041 00AA00 Y
045 00AA00 Y
046 00AA00 Y
047 00AA00 Y
048 00AA00 0.000
048 A01AA00 25000
048 A02AA00 0.950
048 B01AA00 25000
048 B02AA00 0.800
048 C01AA00 50000
048 C02AA00 0.750
048 D01AA00 0
048 D02AA00 0.000
048 E01AA00 0
048 E02AA00 0.000
048 F01AA00 0
048 F02AA00 0.000
<PAGE> PAGE 5
048 G01AA00 0
048 G02AA00 0.000
048 H01AA00 0
048 H02AA00 0.000
048 I01AA00 0
048 I02AA00 0.000
048 J01AA00 0
048 J02AA00 0.000
048 K01AA00 100000
048 K02AA00 0.650
049 00AA00 N
050 00AA00 N
051 00AA00 N
052 00AA00 N
053 A00AA00 Y
053 B00AA00 Y
054 A00AA00 Y
054 B00AA00 Y
054 C00AA00 N
054 D00AA00 N
054 E00AA00 N
054 F00AA00 N
054 G00AA00 Y
054 H00AA00 Y
054 I00AA00 N
054 J00AA00 Y
054 K00AA00 N
054 L00AA00 N
054 M00AA00 Y
054 N00AA00 N
054 O00AA00 N
055 A00AA00 N
055 B00AA00 N
056 00AA00 Y
057 00AA00 N
058 A00AA00 N
059 00AA00 Y
060 A00AA00 Y
060 B00AA00 Y
061 00AA00 250
062 A00AA00 N
062 B00AA00 0.0
062 C00AA00 0.0
062 D00AA00 0.0
062 E00AA00 0.0
062 F00AA00 0.0
062 G00AA00 0.0
062 H00AA00 0.0
062 I00AA00 0.0
062 J00AA00 0.0
062 K00AA00 0.0
<PAGE> PAGE 6
062 L00AA00 0.0
062 M00AA00 0.0
062 N00AA00 0.0
062 O00AA00 0.0
062 P00AA00 0.0
062 Q00AA00 0.0
062 R00AA00 0.0
063 A00AA00 0
063 B00AA00 0.0
066 A00AA00 Y
066 G00AA00 Y
067 00AA00 Y
068 A00AA00 N
068 B00AA00 Y
069 00AA00 N
070 A01AA00 Y
070 A02AA00 N
070 B01AA00 Y
070 B02AA00 N
070 C01AA00 N
070 C02AA00 N
070 D01AA00 N
070 D02AA00 N
070 E01AA00 N
070 E02AA00 N
070 F01AA00 N
070 F02AA00 N
070 G01AA00 N
070 G02AA00 N
070 H01AA00 N
070 H02AA00 N
070 I01AA00 N
070 I02AA00 N
070 J01AA00 Y
070 J02AA00 Y
070 K01AA00 Y
070 K02AA00 Y
070 L01AA00 Y
070 L02AA00 Y
070 M01AA00 N
070 M02AA00 N
070 N01AA00 Y
070 N02AA00 N
070 O01AA00 N
070 O02AA00 N
070 P01AA00 N
070 P02AA00 N
070 Q01AA00 N
070 Q02AA00 N
070 R01AA00 Y
070 R02AA00 N
<PAGE> PAGE 7
071 A00AA00 18728
071 B00AA00 17073
071 C00AA00 43072
071 D00AA00 40
072 A00AA00 6
072 B00AA00 450
072 C00AA00 296
072 D00AA00 0
072 E00AA00 0
072 F00AA00 202
072 G00AA00 16
072 H00AA00 0
072 I00AA00 0
072 J00AA00 44
072 K00AA00 0
072 L00AA00 10
072 M00AA00 0
072 N00AA00 10
072 O00AA00 0
072 P00AA00 0
072 Q00AA00 0
072 R00AA00 20
072 S00AA00 5
072 T00AA00 78
072 U00AA00 4
072 V00AA00 0
072 W00AA00 3
072 X00AA00 392
072 Y00AA00 32
072 Z00AA00 387
072AA00AA00 2287
072BB00AA00 0
072CC01AA00 1702
072CC02AA00 0
072DD01AA00 691
072DD02AA00 39
072EE00AA00 1373
073 A01AA00 0.0000
073 A02AA00 0.0000
073 B00AA00 0.2800
073 C00AA00 0.0000
074 A00AA00 372
074 B00AA00 0
074 C00AA00 2925
074 D00AA00 11625
074 E00AA00 1251
074 F00AA00 32428
074 G00AA00 0
074 H00AA00 0
074 I00AA00 0
074 J00AA00 1102
<PAGE> PAGE 8
074 K00AA00 0
074 L00AA00 483
074 M00AA00 93
074 N00AA00 50279
074 O00AA00 842
074 P00AA00 0
074 Q00AA00 0
074 R01AA00 0
074 R02AA00 0
074 R03AA00 0
074 R04AA00 211
074 S00AA00 0
074 T00AA00 49226
074 U01AA00 3780
074 U02AA00 313
074 V01AA00 0.00
074 V02AA00 0.00
074 W00AA00 0.0000
074 X00AA00 2603
074 Y00AA00 0
075 A00AA00 0
075 B00AA00 46276
076 00AA00 0.00
077 A000000 Y
077 I000000 Y
078 000000 N
080 A00AA00 FEDERAL COMPANY
080 C00AA00 9600
081 A00AA00 Y
081 B00AA00 40
082 A00AA00 Y
082 B00AA00 50
083 A00AA00 N
083 B00AA00 0
084 A00AA00 N
084 B00AA00 0
085 A00AA00 Y
085 B00AA00 N
028 A010100 388
028 A020100 0
028 A030100 0
028 A040100 126
028 B010100 511
028 B020100 0
028 B030100 0
028 B040100 344
028 C010100 480
028 C020100 995
028 C030100 0
028 C040100 204
028 D010100 594
<PAGE> PAGE 9
028 D020100 0
028 D030100 0
028 D040100 209
028 E010100 697
028 E020100 0
028 E030100 0
028 E040100 214
028 F010100 585
028 F020100 119
028 F030100 0
028 F040100 364
028 G010100 3255
028 G020100 1114
028 G030100 0
028 G040100 1461
028 H000100 2800
029 000100 Y
030 A000100 132
030 B000100 5.00
030 C000100 0.00
031 A000100 10
031 B000100 0
032 000100 2
033 000100 122
034 000100 N
035 000100 0
036 B000100 0
042 A000100 0
042 B000100 0
042 C000100 0
042 D000100 0
042 E000100 0
042 F000100 0
042 G000100 0
042 H000100 100
043 000100 32
044 000100 0
028 A010200 0
028 A020200 0
028 A030200 0
028 A040200 0
028 B010200 0
028 B020200 0
028 B030200 0
028 B040200 0
028 C010200 0
028 C020200 0
028 C030200 0
028 C040200 0
028 D010200 0
028 D020200 0
<PAGE> PAGE 10
028 D030200 0
028 D040200 0
028 E010200 120
028 E020200 0
028 E030200 0
028 E040200 0
028 F010200 226
028 F020200 3
028 F030200 0
028 F040200 0
028 G010200 346
028 G020200 3
028 G030200 0
028 G040200 0
028 H000200 0
029 000200 N
030 A000200 0
030 B000200 0.00
030 C000200 0.00
031 A000200 0
031 B000200 0
032 000200 0
033 000200 0
034 000200 Y
035 000200 2
036 A000200 Y
036 B000200 0
042 A000200 0
042 B000200 0
042 C000200 0
042 D000200 0
042 E000200 0
042 F000200 0
042 G000200 0
042 H000200 100
043 000200 0
044 000200 0
028 A010300 146
028 A020300 0
028 A030300 0
028 A040300 22
028 B010300 290
028 B020300 0
028 B030300 0
028 B040300 46
028 C010300 181
028 C020300 80
028 C030300 0
028 C040300 7
028 D010300 435
028 D020300 0
<PAGE> PAGE 11
028 D030300 0
028 D040300 17
028 E010300 374
028 E020300 0
028 E030300 0
028 E040300 90
028 F010300 189
028 F020300 20
028 F030300 0
028 F040300 28
028 G010300 1615
028 G020300 100
028 G030300 0
028 G040300 210
028 H000300 0
029 000300 N
030 A000300 0
030 B000300 0.00
030 C000300 0.00
031 A000300 0
031 B000300 0
032 000300 0
033 000300 0
034 000300 N
035 000300 0
036 B000300 0
042 A000300 0
042 B000300 0
042 C000300 0
042 D000300 0
042 E000300 0
042 F000300 0
042 G000300 0
042 H000300 100
043 000300 13
044 000300 0
SIGNATURE PAUL H. GOODING
TITLE PRESIDENT
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FORM
N-SAR AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM N-SAR.
</LEGEND>
<RESTATED>
<CIK> 0000926034
<NAME> MULTI CLASS ADVANTUS INTERNATIONAL BALANCED FUND
<SERIES>
<NUMBER> 100
<NAME> CLASS A
<MULTIPLIER> 1000
<CURRENCY> US
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> SEP-30-1997
<PERIOD-START> OCT-01-1996
<PERIOD-END> MAR-31-1997
<EXCHANGE-RATE> 1
<INVESTMENTS-AT-COST> 42984
<INVESTMENTS-AT-VALUE> 48228
<RECEIVABLES> 1585
<ASSETS-OTHER> 466
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 50279
<PAYABLE-FOR-SECURITIES> 842
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 211
<TOTAL-LIABILITIES> 1053
<SENIOR-EQUITY> 41
<PAID-IN-CAPITAL-COMMON> 42861
<SHARES-COMMON-STOCK> 3780
<SHARES-COMMON-PRIOR> 3535
<ACCUMULATED-NII-CURRENT> 9
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 1133
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 5182
<NET-ASSETS> 45454
<DIVIDEND-INCOME> 296
<INTEREST-INCOME> 450
<OTHER-INCOME> 0
<EXPENSES-NET> 359
<NET-INVESTMENT-INCOME> 387
<REALIZED-GAINS-CURRENT> 2287
<APPREC-INCREASE-CURRENT> 1702
<NET-CHANGE-FROM-OPS> 4375
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 691
<DISTRIBUTIONS-OF-GAINS> 1301
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 273
<NUMBER-OF-SHARES-REDEEMED> 123
<SHARES-REINVESTED> 95
<NET-CHANGE-IN-ASSETS> 7034
<ACCUMULATED-NII-PRIOR> 348
<ACCUMULATED-GAINS-PRIOR> 219
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 202
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 392
<AVERAGE-NET-ASSETS> 43518
<PER-SHARE-NAV-BEGIN> 11.42
<PER-SHARE-NII> .10
<PER-SHARE-GAIN-APPREC> 1.05
<PER-SHARE-DIVIDEND> .27
<PER-SHARE-DISTRIBUTIONS> .28
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 12.02
<EXPENSE-RATIO> 1.51
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
WARNING: THE EDGAR SYSTEM ENCOUNTERED ERROR(S) WHILE PROCESSING THIS SCHEDULE.
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FORM
N-SAR AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM N-SAR.
</LEGEND>
<RESTATED>
<CIK> 0000926035
<NAME> MULTI CLASS INTERNATIONAL BALANCE FUND
<SERIES>
<NUMBER> 101
<NAME> CLASS B
<MULTIPLIER> 1000
<CURRENCY> US
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> SEP-30-1997
<PERIOD-START> OCT-01-1996
<PERIOD-END> MAR-31-1997
<EXCHANGE-RATE> 1
<INVESTMENTS-AT-COST> 42984
<INVESTMENTS-AT-VALUE> 48228
<RECEIVABLES> 1585
<ASSETS-OTHER> 466
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 50279
<PAYABLE-FOR-SECURITIES> 842
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 211
<TOTAL-LIABILITIES> 1053
<SENIOR-EQUITY> 41
<PAID-IN-CAPITAL-COMMON> 42861
<SHARES-COMMON-STOCK> 29
<SHARES-COMMON-PRIOR> 0
<ACCUMULATED-NII-CURRENT> 9
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 1133
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 5182
<NET-ASSETS> 348
<DIVIDEND-INCOME> 296
<INTEREST-INCOME> 450
<OTHER-INCOME> 0
<EXPENSES-NET> 359
<NET-INVESTMENT-INCOME> 387
<REALIZED-GAINS-CURRENT> 2287
<APPREC-INCREASE-CURRENT> 1702
<NET-CHANGE-FROM-OPS> 4375
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 3
<DISTRIBUTIONS-OF-GAINS> 0
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 29
<NUMBER-OF-SHARES-REDEEMED> 0
<SHARES-REINVESTED> 0
<NET-CHANGE-IN-ASSETS> 7034
<ACCUMULATED-NII-PRIOR> 348
<ACCUMULATED-GAINS-PRIOR> 219
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 202
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 392
<AVERAGE-NET-ASSETS> 134
<PER-SHARE-NAV-BEGIN> 11.95
<PER-SHARE-NII> .42
<PER-SHARE-GAIN-APPREC> (.17)
<PER-SHARE-DIVIDEND> .22
<PER-SHARE-DISTRIBUTIONS> 0
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 11.98
<EXPENSE-RATIO> 2.36
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>
<TABLE> <S> <C>
<ARTICLE> 6
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM FORM
N-SAR AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO SUCH FORM N-SAR.
</LEGEND>
<RESTATED>
<CIK> 0000926034
<NAME> MULTI CLASS ADVANTUS INTERNATIONAL BALANCED FUND
<SERIES>
<NUMBER> 102
<NAME> CLASS C
<MULTIPLIER> 1000
<CURRENCY> US
<S> <C>
<PERIOD-TYPE> 6-MOS
<FISCAL-YEAR-END> SEP-30-1997
<PERIOD-START> OCT-01-1996
<PERIOD-END> MAR-31-1997
<EXCHANGE-RATE> 1
<INVESTMENTS-AT-COST> 42984
<INVESTMENTS-AT-VALUE> 48228
<RECEIVABLES> 1585
<ASSETS-OTHER> 466
<OTHER-ITEMS-ASSETS> 0
<TOTAL-ASSETS> 50279
<PAYABLE-FOR-SECURITIES> 842
<SENIOR-LONG-TERM-DEBT> 0
<OTHER-ITEMS-LIABILITIES> 211
<TOTAL-LIABILITIES> 1053
<SENIOR-EQUITY> 41
<PAID-IN-CAPITAL-COMMON> 42861
<SHARES-COMMON-STOCK> 284
<SHARES-COMMON-PRIOR> 159
<ACCUMULATED-NII-CURRENT> 9
<OVERDISTRIBUTION-NII> 0
<ACCUMULATED-NET-GAINS> 1133
<OVERDISTRIBUTION-GAINS> 0
<ACCUM-APPREC-OR-DEPREC> 5182
<NET-ASSETS> 3424
<DIVIDEND-INCOME> 296
<INTEREST-INCOME> 450
<OTHER-INCOME> 0
<EXPENSES-NET> 359
<NET-INVESTMENT-INCOME> 387
<REALIZED-GAINS-CURRENT> 2287
<APPREC-INCREASE-CURRENT> 1702
<NET-CHANGE-FROM-OPS> 4375
<EQUALIZATION> 0
<DISTRIBUTIONS-OF-INCOME> 36
<DISTRIBUTIONS-OF-GAINS> 72
<DISTRIBUTIONS-OTHER> 0
<NUMBER-OF-SHARES-SOLD> 134
<NUMBER-OF-SHARES-REDEEMED> 18
<SHARES-REINVESTED> 9
<NET-CHANGE-IN-ASSETS> 7034
<ACCUMULATED-NII-PRIOR> 348
<ACCUMULATED-GAINS-PRIOR> 219
<OVERDISTRIB-NII-PRIOR> 0
<OVERDIST-NET-GAINS-PRIOR> 0
<GROSS-ADVISORY-FEES> 202
<INTEREST-EXPENSE> 0
<GROSS-EXPENSE> 392
<AVERAGE-NET-ASSETS> 2625
<PER-SHARE-NAV-BEGIN> 11.40
<PER-SHARE-NII> .42
<PER-SHARE-GAIN-APPREC> .68
<PER-SHARE-DIVIDEND> .22
<PER-SHARE-DISTRIBUTIONS> .28
<RETURNS-OF-CAPITAL> 0
<PER-SHARE-NAV-END> 12.00
<EXPENSE-RATIO> 2.36
<AVG-DEBT-OUTSTANDING> 0
<AVG-DEBT-PER-SHARE> 0
</TABLE>