Detailed projection of expenses except R&D expense (for example, sales expenses, general and administrative expenses, etc), and reasons of the changes.

Please provide the projection of operating cash with an introduction of forecast base (for example, turnover days, percentage of revenue, etc).

Please provide detailed plan on working capital, including main working capital accounts (AR, AP and so on) and the turnover days of each account.

Please introduce the excess assets and liabilities, for example, excess cash, non-operational PP&E and so on; If appliable, please provide the list of excess assets and liabilities, natures and carrying amounts;