Subaru 2004 Forester Owner's Manual page 329

In case of emergency
Rear towing hook:
To prevent deformation to the front bumper and
the towing hook, do not apply excessive lateral
load to the towing hooks.
9-14
Tie-down hooks:
2
US9515BA
1) Tie-down hooks
2) Towing and tie-down hooks
1
2
1
US9516BB