The principal objectives in Dutch Borneo would be the oilfields at Tarakan and the refinery at Balikpapan, and (if the attack were extended to British North Borneo) the refinery at Miri. Accordingly the initial assault is likely to be directed against the Eastern side of the Island. The expedition would probably set out from Formosa or Japan rather than from Indo-China and it is unlikely that we should get warning of its departure. To avoid detection on passage it will probably pass east of the Philippines and concentrate finally at Pelew in the Mandated Islands.