We are the audited entity, and the report we filled in is the final financial statement of Join-Cheer Software 20 10. Before our manager filled out this form, recently.

I don't think operating expenses need to be listed in the balance sheet, because there is no offset between the merged units. The balance sheet mainly refers to the creditor's rights, debts and other internal transactions between the merged units. For example, if a subsidiary borrows RMB 6,543,800+from the parent company, the balance sheet should be filled in: other receivables (subject to the company account)-debit of RMB 6,543,800+from the subsidiary company-credit of RMB 6,543,800+from the parent company, so that the creditor's rights and debts at the consolidation level offset each other, that is, the internal transactions between internal units are not at the consolidation level, but only reflected in the balance sheet.