The Company plans to go public in the future, we generally presume that users of the financial statements would focus on operating results, and in particular income. We determined the planning materiality based on pre-tax income annualize 30 June 2014 for the year ended 31 December 2013. However, we will recomputed the actual pre-tax income at year-ended and use it as planning materiality if it is significant changed from our planning.