Subaru 2004 Forester Owner's Manual page 72

The tether anchorages (upper anchorages) are pro-
vided for all the seating positions (middle and both
window-side ones) of the rear seat.
HS1077BA
You will find marks "
seat seatbacks. These marks indicate the positions of
the lower anchorages (bars).
Seat, seatbelt and SRS airbags
HS1078BA
" at the bottom of the rear
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