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Exhibit18-b:ScannedCopiesofAuditReportBeijingNseerTechnologyCo.,Ltd.AuditReportof2014JSLSZ(2015)No.1008ContentsProjectContentsNo.AuditReport1-2BalanceSheet3StatementofProfitandProfitDistribution4CashFlowStatement5AffiliatedNotestoAccountingStatement6-12AuditReportJSLSZ(2015)No.1008BeijingNseerTechnologyCo.,Ltd.WehaveauditedtheaccompanyingbalancesheetofBeijingNseerTechnologyCo.,Ltd.,includingthebalancesheetonDec.31,2014,statementofprofitandprofitdistribution,cashflowstatement,andnotestothefanaticalstatements.I.Management’sResponsibilityfortheFinancialStatements.ThemanagementisresponsibleforthepreparationandfairpresentationofthesefinancialstatementsinaccordancewiththeAccountingStandardsforBusinessEnterprisesandChinaAccountingSystemforBusinessEnterprises.Thisresponsibilityincludes:(1)designing,implementingandmaintaininginternalcontrolrelevanttothepreparationandfairpresentationoffinancialstatementsthatarefreefrommaterialmisstatement,whetherduetofraudorerror;(2)selectingandapplyingappropriateaccountingpolicies;and(3)makingaccountingestimatesthatarereasonableinthecircumstances.II.Auditor’sResponsibilityOurresponsibilityistoexpressanopiniononthesefinancialstatementsbasedonouraudit.WeconductedourauditinaccordancewiththeStandardsonAuditingforCertifiedPublicAccountants.Thosestandardsrequirethatwecomplywithethicalrequirementsandplanandperformtheaudittoobtainreasonableassurancewhetherthefinancialstatementsarefreefrommaterialmisstatement.Anauditinvolvesperformingprocedurestoobtainauditevidenceabouttheamountsanddisclosuresinthefinancialstatements.Theproceduresselecteddependontheauditor’sjudgment,includingtheassessmentoftherisksofmaterialmisstatementofthefinancialstatements,whetherduetofraudorerror.Inmakingthoseriskassessments,theauditorconsidersinternalcontrolrelevanttotheentity’spreparationandfairpresentationofthefinancialstatementsinordertodesignauditproceduresthatareappropriateinthecircumstances,butnotforthepurposeofexpressinganopinionontheeffectivenessoftheentity’sinternalcontrol.Anauditalsoincludesevaluatingtheappropriatenessofaccountingpoliciesusedandthereasonablenessofaccountingestimatesmadebymanagement,aswellasevaluatingtheoverallpresentationofthefinancialstatements.Webelievethattheauditevidencewehaveobtainedissufficientandappropriatetoprovideabasisforourauditopinion.III.AuditopinionInouropinion,thefinancialstatementsofBeijingNseerTechnologyCo.,Ltd.ispreparedinaccordancewiththeAccountingStandardsforBusinessEnterprises,andgiveatrueandfairviewofthefinancialpositionoftheBeijingNseerTechnologyCo.,Ltd.asofDec.31,2014,andofitsfinancialperformanceanditscashflowsfortheYear2014Attached:1.BalanceSheetonDecember31,2014ofBeijingNseerTechnologyCo.,Ltd.2.StatementofProfitandProfitDistributionTablein2014ofBeijingNseerTechnologyCo.,Ltd.3.CashFlowStatementin2014ofBeijingNseerTechnologyCo.,Ltd.4.AffiliatedNotestoAccountingStatementin2014ofBeijingNseerTechnologyCo.,Ltd.BeijingShoulvCPAs(LLP)ChineseCertifiedPublicAccountant:JianhuaHu(Seal)BeijingChinaChineseCertifiedPublicAccountant:FujunYan(Seal)January15,2015BalanceSheetDec.31,2014PreparationUnit:BeijingNseerTechnologyCo.,Ltd.Unit:YuanAssetsNumberATBEG.OFPERIODATENDOFPERIODLiabilitiesandowner‘sequityNumberATBEG.OFPERIODATENDOFPERIODCurrentassets:Currentliabilities:Cash18,795,371.896,423.603.36Short-termborrowing685,000,000.00Short-terminvestment2Notespayable69Notesreceivable3Accountpayable702,089,792.282,780,850.80Dividendsreceivable4Depositreceived7111,872,740.015,290,517.72Interestreceivable5Wagespayable72Receivables61,695,735.679,685,647.71Welfarepayable73Otherreceivables7567,592.273,511,700.72Dividendspayable74Advancepayment86.771,252.006.556,171.74Taxpayable75256,750.26Allowancereceivable9-Otherfeespayable80Inventory104,827,849.026,021.269.21otherpayables814,723,177.262,178,433.80Deferredandprepaidexpenses113,148,551.671,418,218.67Unpaidprofits76Long-termbondinvestmentsduewithinoneyear21Drawingexpenseinadvance82Othercurrentassets24Anticipationliabilities83long-termdebtduewithinoneyear86Totalcurrentassets3125.806,352.5233,616,611.41Othercurrentliability90Long-terminvestment:Totalcurrentliability10018,685.709.5515,506,552.58Long-termequityinvestment32Long-termliabilitiesLong-termdebtinvestment34Long-termloan101Totalforlong-terminvestment38--Bondspayable102Fixedassets:long-termpayable103Originalvalueoffixedassets3933,496,225.5235,248,378.11Specialpayable106Less:accumulateddepreciation403,230,930.086,003,029.44Otherlong-termliabilities108Netvalueoffixedassets4130,265,295.4429.245.348.67Totallong-termliabilities110Less;fixedassetsdepreciationreserves42Deferredtax:Netfixedassets4330,265,295.4429,245,348.67Deferredtaxcredit111Engineeringmaterial44TotalLiabilities11418,685.709.5515,506,552.58Constructioninprogress45Minoritystockholder'sinterestDisposaloffixedassets46Owner'sequity(stockholdersequity)Totalfixedassets5030,265.295.4429,245,348.67Paid-upcapital(ordividends)1159,200,000.009,200,000.00Intangibleassetsandotherassets:Less:investmentreturned116Intangibleassets516,881,000.006,1