Extended is related to Point. Point is a synonym of Charge. Rate is a type of Charge. Rate is related to Annual. 
Borrow is a synonym of Adopt. Adopt is related to Theme. 
Extended <--RelatedTo--> Point <--Synonym--> Charge <--IsA-- Rate <--RelatedTo--> Annual 
Borrow <--Synonym--> Adopt <--RelatedTo--> Theme 