We noted that the date range of those JEs cannot be used since the transaction dates of JEs are entry dates and the transaction dates in relation to reversal of accrued income and expenses and value added tax invoices are referred to the dates to which their initial transactions were created and that might be in the prior year; however, based upon our review, those JEs' entry dates were during the period as from October to December 2014 that were near the beginning of the reporting period and their periods, as mentioned, were effective in 2015.