U.S. SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
40-F
(Check One)
☐ | Registration statement pursuant to Section 12 of the Securities Exchange Act of 1934 |
or
☑ | Annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 |
For the fiscal year
ended November 30, 2022
Commission file number:
001-35203
THERATECHNOLOGIES INC.
(Exact name of registrant as specified in its charter)
Québec, Canada | 2834 | 98-0618426 | ||
(Province or other jurisdiction | (Primary | (I.R.S. Employer | ||
of incorporation or | Standard | Identification Number) | ||
organization) | Industrial | |||
Classification | ||||
Code Number | ||||
(if applicable) |
2015 Peel Street, 11
th
FloorMontreal, Québec, Canada H3A 1T8
(514
)
336-7800(Address and Telephone Number of Registrant’s Principal Executive Offices)
CT Corporation System
28 Liberty Street, New York, New York 10005
(212)
894-8940
(Name, Address (Including Zip Code) and Telephone Number (Including Area Code) of Agent For Service in the United States)
Copies to:
Jocelyn Lafond
Theratechnologies Inc.
2015 Peel Street, 11
th
FloorMontreal, Québec, H3A 1T8
CANADA
(438)
315-6607
Securities registered or to be registered pursuant to Section 12(b) of the Act.
Title Of Each Class | Trading Symbol | Name Of Exchange On Which Registered | ||
Common Shares | THTX | The NASDAQ Stock Market LLC |
Securities registered or to be registered pursuant to Section 12(g) of the Act:
None
Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act:
None
For annual reports, indicate by check mark the information filed with this Form:
☑ Annual Information Form | ☑ Audited Annual Financial Statements |
Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annual repor
t:96,806,299
Indicate by check mark whether the registrant: (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the registrant was required to file such reports); and (2) has been subject to such filing requirements for the past 90 days.
Yes
☑
No☐
Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulations
S-T
(§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit such files).Yes
☑
No☐
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule
12b-2
of the Exchange Act.Emerging Growth Corporation
☑
If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards† provided pursuant to Section 13(a) of the Exchange Act.
☐
† The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.
Indicate by check mark whether the Registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.
☐
Auditor Location: Montreal, Canada | Auditor Firm ID: 85 |
If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of an error to previously issued financial statements.
☐
Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to
§240.10D-1(b).
☐
EXPLANATORY NOTE
Theratechnologies Inc. (“we”, “us”, “our”, the “Corporation” or the “Registrant”) is a Canadian issuer eligible to file its annual report pursuant to Section 13 of the Securities Exchange Act of 1934, as amended, (the “Exchange Act”) on Form
40-F
pursuant to the multi-jurisdictional disclosure system of the Exchange Act. We are a “foreign private issuer” as defined under Rule3b-4
under the Exchange Act. Our equity securities are exempt from Sections 14(a), 14(b), 14(c), 14(f) and 16 of the Exchange Act pursuant to Rule3a12-3.
FORWARD LOOKING STATEMENTS
This annual report on Form
40-F
(the “Annual Report”) and the documents incorporated herein by reference contain forward-looking statements and forward-looking information within the meaning of applicable securities laws that are based on our management’s belief and assumptions and on information currently available to our management, collectively, “forward-looking statements”. In some cases, you can identify forward-looking statements by terms such as “may”, “will”, “should”, “could”, “would”, “expect”, “plan”, “anticipate”, “believe”, “estimate”, “project”, “predict”, “intend”, “potential”, “continue” and similar expressions intended to identify forward-looking statements. Although we believe that the expectations reflected in these forward-looking statements are reasonable, these statements relate to future events or our future performance, and involve known and unknown risks, uncertainties and other factors that may cause our actual results, levels of activity, performance or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied by these forward-looking statements. Forward-looking statements include, but are not limited to, statements about:• | our expectations regarding the commercialization of EGRIFTA SV ® and Trogarzo® , despite new market entrants; |
• | our ability and capacity to grow the sales of EGRIFTA SV ® and Trogarzo® successfully in the United States; |
• | our capacity to meet supply and demand for our products; |
• | the market acceptance of EGRIFTA SV ® and Trogarzo® in the United States; |
• | the continuation of our collaborations and other significant agreements with our existing commercial partners and third-party suppliers and our ability to establish and maintain additional collaboration agreements; |
• | our success in continuing to seek and in maintaining reimbursement for EGRIFTA SV ® and Trogarzo® by third-party payors in the United States; |
• | the pricing and reimbursement conditions of other competing drugs or therapies that are or may become available; |
• | our ability to protect and maintain our intellectual property rights in tesamorelin; |
• | the filing of a supplemental biologic application (“sBLA”) for an intramuscular method of administration of Trogarzo ® ; |
• | the approval of an intramuscular method of administration of Trogarzo ® by the United States Food and Drug Administration (“FDA”); |
• | the filing of a sBLA with the FDA for a new formulation of tesamorelin (“F8 Formulation”); |
• | the approval of the F8 Formulation by the FDA; |
• | our ability to successfully complete the human factors validation study (“HFS”) and to resubmit a CBE supplement with the FDA for EGRIFTA SV ® |
• | our capacity to meet the undertakings, covenants and obligations contained in the credit agreement entered into with Marathon’s affiliates and not be in default thereof; |
• | our capacity to find a partner to conduct a Phase 2b/3 clinical trial using tesamorelin for the treatment of NASH in the general population; |
• | the filing of an amendment to our protocol to resume the conduct of our Phase 1 clinical trial using TH1902 in various types of cancer; |
• | our capacity to find a partner to pursue the development of TH1902 once the Phase 1 clinical trial has resumed; |
• | our capacity to pursue the development of other peptide-drug conjugates (“PDC”) in the field of oncology; |
• | our capacity to acquire, in-license, or copromote new products; |
• | our expectations regarding our financial performance, including revenues, expenses, gross margins, profitability, liquidity, capital expenditures and income taxes; |
• | our estimates regarding our capital requirements; and |
• | our ability to meet the timelines set forth herein. |
Such statements reflect our current views with respect to future events and are subject to certain risks, uncertainties and assumptions which may cause our actual results, performance or achievements to be materially different from any future results, performance or achievements expressed in or implied by the forward-looking statements. Certain assumptions made in preparing the forward-looking statements include that:
• | sales of EGRIFTA SV ® and Trogarzo® in the United States will increase over time; |
• | our expenses will remain under control; |
• | our commercial practices in the United States will not be found to be in violation of applicable laws; |
• | the long-term use of EGRIFTA SV ® and Trogarzo® will not change their respective current safety profile; |
• | no recall or market withdrawal of EGRIFTA SV ® and Trogarzo® will occur; |
• | no laws, regulation, order, decree or judgment will be passed or issued by a governmental body negatively affecting the marketing, promotion or sale of EGRIFTA SV ® and Trogarzo® in the United States; |
• | continuous supply of EGRIFTA SV ® and Trogarzo® will be available to meet market demand on a timely basis; |
• | our relations with third-party suppliers of EGRIFTA SV ® and Trogarzo® will be conflict-free; |
• | the level of product returns and the value of chargebacks and rebates will not exceed our estimates in relation thereto; |
• | no biosimilar version of tesamorelin will be approved by the FDA; |
• | our intellectual property will prevent companies from commercializing biosimilar versions of tesamorelin in the United States; |
• | we will file a sBLA for the F8 Formulation in the 2023 fiscal year; |
• | the FDA will approve the F8 Formulation; |
• | no vaccine or cure will be found for the prevention or eradication of HIV; |
• | the HFS will be successfully completed and we will resubmit a CBE supplement with the FDA for EGRIFTA SV ® |
• | the FDA will approve the CBE supplement; |
• | we will not default under the terms and conditions of the credit agreement entered into with Marathon’s affiliates, including meeting the minimum liquidity and revenue target covenants therein; |
• | we will meet all of the conditions set forth under the credit agreement entered into with Marathon’s affiliates to draw down the $20 million second tranche; |
• | the interest rate on the amount borrowed from Marathon’s affiliates under the credit agreement will not materially vary upwards; |
• | the Corporation will continue as a going concern; |
• | we will find a partner to conduct a Phase 2b/3 clinical trial studying tesamorelin for the treatment of NASH in the general population; |
• | the FDA will approve the amendments to our protocol allowing us to resume the conduct of our Phase 1 clinical trial using TH1902 in various types of cancer; |
• | our Phase 1 clinical trial studying TH1902 in various types of cancer will demonstrate positive efficacy and safety results; |
• | we will find a partner to pursue the development of TH1902 once the Phase 1 clinical trial has resumed; |
• | our research and development activities will yield positive results; |
• | the data obtained from our market research on the potential market for EGRIFTA SV ® ® in the United States are accurate; |
• | the timelines set forth herein will not be materially adversely impacted by unforeseen events that could arise subsequent to the date of this Annual Report; |
• | our business plan will not be substantially modified; and |
• | no international event, such as a pandemic or worldwide war, will occur and adversely affect global trade. |
Forward-looking statements reflect our current views with respect to future events and are based on assumptions and subject to risks and uncertainties. Given these risks and uncertainties, the forward-looking statements and circumstances discussed in this Annual Report and the documents incorporated by reference may not occur, and you should not place undue reliance on these forward-looking statements. We discuss many of our risks in greater detail under the “Risk Factors” section of our annual information form attached hereto as Exhibit 99.1, but additional risks and uncertainties, including those that we do not know about or that we currently believe are immaterial, may also adversely affect the forward-looking statements, our business, financial condition and prospects. Also, these forward-looking statements represent our estimates and assumptions only as of the date of this Annual Report. We undertake no obligation and do not intend to update or revise these forward-looking statements, unless required by law. We qualify all of the information presented in this Annual Report, and particularly our forward-looking statements, with these cautionary statements.
NOTE TO UNITED STATES READERS
We are permitted under the multi-jurisdictional disclosure system adapted by the United States Securities and Exchange Commission (“SEC”) to prepare this Annual Report in accordance with Canadian disclosure requirements, which differ from those of the United States.
The Corporation’s financial statements, including those in the exhibits attached to this Annual Report, are prepared in accordance with the International Financial Reporting Standards, or IFRS, as issued by the International Accounting Standards Board, or IASB. IFRS differ in some significant respects from U.S. GAAP, and thus the Corporation’s financial statements may not be comparable to the financial statements of United States companies. These differences between IFRS and U.S. GAAP might be material to the financial information presented in this Annual Report. In addition, differences may arise in subsequent periods related to changes in IFRS or U.S. GAAP or due to new transactions we enter into. We are not required to prepare a reconciliation of our consolidated financial statements and related footnote disclosures between IFRS and U.S. GAAP and have not quantified such differences.
ANNUAL INFORMATION FORM
The annual information form for the fiscal year ended November 30, 2022 (“Annual Information Form”) is filed as Exhibit 99.1 to this Annual Report and is incorporated by reference herein.
AUDITED ANNUAL FINANCIAL STATEMENTS
The audited consolidated financial statements of the Corporation for the years ended November 30, 2022 and 2021, including the report of the independent auditors thereon, are filed as Exhibit 99.2 to this Annual Report, and are incorporated by reference herein.
MANAGEMENT’S DISCUSSION AND ANALYSIS
The Corporation’s management’s discussion and analysis for the year ended November 30, 2022 (“2022 MD&A”), is filed as Exhibit 99.3 to this Annual Report and is incorporated by reference herein.
TAX MATTERS
Purchasing, holding, or disposing of the Corporation’s securities may have tax consequences under the laws of the United States and Canada that are not described in this Annual Report.
CONTROLS AND PROCEDURES
D
ISCLOSURE
CONTROL
AND
PROCEDURES
The information provided in the section entitled “Disclosure Controls and Procedures and Internal Control over Financial Reporting” contained in the 2022 MD&A filed as Exhibit 99.3 to this Annual Report is incorporated by reference herein.
I
NTERNAL
CONTROL
OVER
FINANCIAL
REPORTING
The information provided in the section entitled “
Disclosure Controls and Procedures and Internal Control over Financial Reporting” contained in the 2022 MD&A filed as Exhibit 99.3 to this Annual Report is incorporated by reference herein.
N
O
AUDITOR
’S
ATTESTATION
REPORT
As an “emerging growth company” (as such term is defined in Rule
12b-2
under the Exchange Act), the Corporation is not required to include in this Annual Report an attestation report of the Corporation’s independent registered public accounting firm relating to the Corporation’s internal control over financial reporting. The Corporation will be required to provide an attestation report when it no longer qualifies as an emerging growth company.C
HANGES
IN
INTERNAL
CONTROL
OVER
FINANCIAL
REPORTING
Other than the material weakness described in the section entitled “Disclosure Controls and Procedures and Internal Control over Financial Reporting” contained in the 2022 MD&A filed as Exhibit 99.3 to this Annual Report, there were no changes in our internal controls over financial reporting during the period covered by this Annual Report that materially affected, or is reasonably likely to materially affect, our internal controls over financial reporting.
AUDIT COMMITTEE
The Corporation has an audit committee (“Audit Committee”), comprised of four independent directors, namely: Alain Trudeau, its Chair, Gary Littlejohn, Gérald A. Lacoste, and Frank Holler.
The Audit Committee reviews the financial statements of the Registrant and performs other duties, as described in the Audit Committee’s charter adopted by the board of directors and attached as Schedule “A” to the Annual Information Form of the Registrant for the year ended November 30, 2022, filed as Exhibit 99.1, as set forth in the Exhibit Index attached hereto.
All four members of the Audit Committee are independent and financially literate. The board of directors has determined that Alain Trudeau is the financial expert of the Audit Committee. The SEC has indicated that the designation or identification of Mr. Trudeau as an audit committee financial expert does not deem him an “expert”
for any purpose, impose any duties, obligations or liability on Mr. Trudeau that are greater than those imposed on members of the audit committee and board of directors who do not carry this designation or identification, or affect the duties, obligations or liability of any other member of the audit committee or board of directors.
The details mentioned hereunder describe the education and experience of the Audit Committee members that is relevant to the performance of their responsibilities, in particular any experience in preparing, auditing, analyzing and evaluating financial statements.
Alain Trudeau.
Gary Littlejohn.
Gérald A. Lacoste.
Frank Holler.
Each member of the Audit Committee has acquired
in-depth
financial expertise giving each the ability to read and understand a set of financial statements which presents the breadth and level of complexity of accounting issues that are generally comparable to those that can reasonably be expected to be raised in the Registrant’s financial statements.3
AUDITORS FEES AND RELATED SERVICES
KPMG LLP have been acting as our auditors since 1993. In addition to performing the audit of our consolidated financial statements, KPMG LLP provided other services to us that were billed or payable in respect of each of our fiscal years ended November 30, 2022 and 2021:
A
UDITORS
FEES
Fees | Fiscal Year Ended November 30, 2022 (CAD) | Fiscal Year Ended November 30, 2021 (CAD) | ||||||
Audit Fees (1) | $750,615 | $639,382 | ||||||
Audit-Related Fees (2) | $53,865 | $48,943 | ||||||
Tax Fees (3) | $115,293 | $170,027 | ||||||
All Other Fees | -- | -- | ||||||
Total: | $919,773 | $858,352 |
(1) Refers to the aggregate fees billed by our external auditors for audit services, including interim reviews and work performed in connection with securities filings. (2) Refers to the aggregate fees billed for professional services rendered by our external auditors for translation. (3) Refers to the aggregate fees billed for professional services rendered by our external auditors for tax compliance, transfer pricing, tax advice and tax planning. |
A
UDIT
COMMITTEE
PRE
-A
PPROVAL
POLICIES
AND
PROCEDURES
The Audit Committee charter sets out responsibilities regarding the provision ofexemption set forth in Rule
non-audit
services by the Corporation’s external auditors and requires the Audit Committee topre-approve
all permittednon-audit
services to be provided by the Corporation’s external auditors, whichpre-approval
may be delegated to any member of the Audit Committee. The Corporation also requirespre-approval
of all audit services to be provided by its external auditors. All audit andnon-audit
services performed by the Corporation’s external auditors for the fiscal year ended November 30, 2022, werepre-approved
by the Audit Committee and none were approved on the basis of thede minimis
2-01(c)(7)(i)(C)
of RegulationS-X..
CODE OF ETHICS
The Corporation has adopted a code of ethics for all of its directors, officers and employees, or Code of Ethics. The Code of Ethics has been posted on the Corporation’s website and is available at
www.theratech.com
. On February 18, 2020, the Corporation adopted a policy based on the, as amended, or FCPA Policy. Such policy has also been posted on the Corporation’s website and is also available at
Foreign Corrupt Practices Act
of 1977
www.theratech.com
. The Corporation undertakes to provide to any person without charge, upon request, a copy of the Code of Ethics and of the FCPA Policy. In order to obtain such documents, a written request must be made to the Corporate Secretary of the Corporation at the following address: 2015 Peel Street, Suite 1100, Montreal, Québec, Canada, H3A 1T8.
NASDAQ QUORUM REQUIREMENT
Nasdaq Marketplace Rule 5615(a)(3) permits a foreign private issuer to follow its home country practice in lieu of certain of the requirements of the Rule 5600 Series. A foreign private issuer that follows a home country practice in lieu of one or more provisions of the Rule 5600 Series shall disclose in its Annual Report each requirement of the Rule 5600 Series that it does not follow and describe the home country practice followed by the issuer in lieu of those requirements.
The Corporation does not follow Rule 5620(c), but instead follows its home country practice. The Nasdaq minimum quorum requirement under Rule 5620(c) for a meeting of shareholders is 33.33% of the outstanding common shares. In addition, Rule 5620(c) requires that an issuer listed on Nasdaq state its quorum requirement in its bylaws. On February 8, 2006, as permitted by Part IA of the(Québec), the Corporation’s directors approved a
Companies Act
by-law
amendment, which amendment was ratified by the Corporation’s shareholders on March 30, 2006,providing that one or more persons present in person or duly represented and holding not less than 10% of our common shares shall constitute a quorum at a meeting of our shareholders. The foregoing is consistent with the laws, customs, and practices in Canada.
OFF-BALANCE
SHEET ARRANGEMENTSThe Corporation does not have any
off-balance
sheet arrangements.DISCLOSURE OF CONTRACTUAL OBLIGATIONS
The following table lists as of November 30, 2022 information with respect to the Corporation’s contractual obligations (stated in U.S. dollars).
Less than 1 | More than | |||||||||||||||||||
Contractual Obligations | Total | Year | 1 to 3 Years | 3 to 5 Years | 5 years | |||||||||||||||
Convertible unsecured senior notes, including interest | 29,081,000 | 29,081,000 | — | — | — | |||||||||||||||
Lease Liabilities | 2,196,000 | 595,000 | 1,145,000 | 405,000 | 51,000 | |||||||||||||||
Term loan, including interest (1) | 57,667,000 | 5,649,000 | 28,421,000 | 23,597,000 | — | |||||||||||||||
Purchase Obligations (2) | 3,822,000 | 3,822,000 | — | — | — | |||||||||||||||
Total | $ | 92,766,000 | $ | 39,147,000 | $ | 29,566,000 | $ | 24,002,000 | $ | 51,000 | ||||||||||
(1) | Based on SOFR forward rates. The maturities above reflect the fact that the term loan has been amended in the subsequent event period and, as such, the contractual maturities are used. |
(2) | The Corporation has long-term procurement agreements with third party suppliers in connection with the commercialization of EGRIFTA SV ® and Trogarzo® . As at November 30, 2022, the Corporation had outstanding purchase orders and minimum payments under these agreements amounting to $1,644,000 for the manufacture of Trogarzo® ,EGRIFTA SV ® and for various services. The Corporation also had research commitments and outstanding clinical material purchase orders amounting to $1,310,000 in connection with its oncology platform and $868,000 in connection with the F8 Formulation and a multi-dose pen injector developed for the F8 Formulation. |
License agreement:
On February 4, 2020, the Corporation entered into an amended and restated license agreement with the Massachusetts General Hospital, or MGH, as amended on April 15, 2020, in order to benefit from its assistance and knowledge for the development of tesamorelin for the potential treatment of NASH in the general population. Under the terms of the amended agreement, the MGH, through Dr Steven Grinspoon, will provide services related to the study design, selection of optimal patient population, dosing, study duration and other safety matters and participate, if need be, in regulatory meetings with the FDA or the European Medicines Agency, or EMA. In consideration, we agreed to make certain milestone payments to the MGH related to the development of tesamorelin and to pay a low single-digit royalty on all sales of
EGRIFTA
®
andEGRIFTA
SV
®
above a certain threshold amount. The payment of the royalty will begin upon approval by the FDA or the EMA (the first to occur) of an expanded label of tesamorelin for the treatment of any fatty liver disease, including non-alcoholic fatty liver disease or NASH in the general population.Milestones:
Reference should be made to Note 13 (Intangible Assets) to the audited consolidated financial statements of the Registrant for the year ended November 30, 2022, for a description of all potential commercial milestones payable by the Registrant.
NOTICE PURSUANT TO REGULATION BTR
There were no notices required by Rule 104 of Regulation BTR during the fiscal year ended November 30, 2021, concerning any equity security subject to a blackout period under Rule 101 of Regulation BTR.
UNDERTAKINGS
The Registrant undertakes to make available, in person or by telephone, representatives to respond to inquiries made by the staff of the SEC, and to furnish promptly, when requested to do so by the staff of the SEC, information relating to the securities registered pursuant to Form
40-F,
the securities in relation to which the obligation to file an annual report on Form40-F
arises, or transactions in said securities.CONSENT TO SERVICE OF PROCESS
The Registrant has previously filed with the SEC a written consent to service of process on Form
F-X.
Any change to the name or address of the agent for service of the Registrant shall be communicated promptly to the SEC by amendment to FormF-X
referencing the file number of the Registrant.4
SIGNATURES
Pursuant to the requirements of the Exchange Act, the Registrant certifies that it meets all of the requirements for filing on Form
40-F
and has duly caused this Annual Report to be signed on its behalf by the undersigned, thereto duly authorized.THERATECHNOLOGIES INC. | ||||
By: | /s/ Paul Lévesque | |||
Name: | Paul Lévesque | |||
Title: | President and Chief Executive Officer | |||
Date: February 28, 2023 |
5
EXHIBIT INDEX
Exhibit | ||
99.1 | Annual Information Form dated February 27, 2023 for the year ended November 30, 2022 | |
99.2 | ||
99.3 | ||
99.4 | Certificate of CEO dated February 28, 2023 pursuant to Rule 13a-14(a) of the Exchange Act | |
99.5 | Certificate of CFO dated February 28, 2023 pursuant to Rule 13a-14(a) of the Exchange Act | |
99.6 | Certificate of CEO dated February 28, 2023 pursuant to 18 U.S.C. Section 1350, adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 | |
99.7 | Certificate of CFO dated February 28, 2023 pursuant to 18 U.S.C. Section 1350, adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 | |
99.8 | Consent of KPMG LLP | |
101.INS | XBRL Instance | |
101.SCH | XBRL Taxonomy Extension Schema | |
101.CAL | XBRL Taxonomy Extension Calculation Linkbase | |
101.DEF | XBRL Taxonomy Extension Definition Linkbase | |
101.LAB | XBRL Taxonomy Extension Label Linkbase | |
101.PRE | XBRL Taxonomy Extension Presentation Linkbase |