By way of introduction, this is Vivian working for Sophie Chou in Taiwan BTS team. Upon request from HSBC Taiwan, we are providing them with an EL for tax advisory service in respect to a domestic merger. Since the GTAC system is down today, we cannot submit the GTAC assessment through system. In the interest of time, we attach the SOW for your reference and would be grateful if you could approve the engagement or provide your comments.