Subaru 2004 Legacy Owner's Manual page 75

Seat, seatbelt and SRS airbags
The tether anchorages (upper anchorages) are pro-
vided for all the seating positions (middle and both
window-side ones) of the rear seat.
1-50
UB1087BA
You will find marks "
seat seatbacks. These marks indicate the positions of
the lower anchorages (bars).
US1078BA
" at the bottom of the rear