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Exhibit 18-b: Scanned Copies of Audit ReportBeijing Nseer Technology Co., Ltd.Audit Report of 2014JSLSZ (2015) No. 1008ContentsProject Contents No.Audit Report 1-2Balance Sheet 3Statement of Profit and Profit Distribution 4Cash Flow Statement 5Affiliated Notes to Accounting Statement 6-12Audit ReportJSLSZ (2015) No. 1008Beijing Nseer Technology Co., Ltd.We have audited the accompanying balance sheet of Beijing Nseer Technology Co., Ltd., including the balance sheet on Dec. 31, 2014, statement of profit and profit distribution, cash flow statement, and notes to the fanatical statements.I. Management’s Responsibility for the Financial Statements.The management is responsible for the preparation and fair presentation of these financial statements in accordance with the Accounting Standards for Business Enterprises and China Accounting System for Business Enterprises. This responsibility includes: (1) designing, implementing and maintaining internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error; (2) selecting and applying appropriate accounting policies; and (3) making accounting estimates that are reasonable in the circumstances.II. Auditor’s ResponsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with the Standards on Auditing for Certified Public Accountants. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.III. Audit opinion In our opinion, the financial statements of Beijing Nseer Technology Co., Ltd. is prepared in accordance with the Accounting Standards for Business Enterprises, and give a true and fair view of the financial position of the Beijing Nseer Technology Co., Ltd. as of Dec. 31, 2014, and of its financial performance and its cash flows for the Year 2014 Attached:1. Balance Sheet on December 31, 2014 of Beijing Nseer Technology Co., Ltd.2. Statement of Profit and Profit Distribution Table in 2014 of Beijing Nseer Technology Co., Ltd.3. Cash Flow Statement in 2014 of Beijing Nseer Technology Co., Ltd.4. Affiliated Notes to Accounting Statement in 2014 of Beijing Nseer Technology Co., Ltd.Beijing Shoulv CPAs (LLP) Chinese Certified Public Accountant: Jianhua Hu (Seal)Beijing China Chinese Certified Public Accountant: Fujun Yan (Seal)January 15, 2015Integrity, Objectivity and FairnessBeijing Institute of Certified Public AccountantsBOCPA 15A066370 60168220 85459021Balance SheetDec. 31, 2014Preparation Unit: Beijing Nseer Technology Co., Ltd. Unit : YuanAssetsNumberAT BEG. OF PERIODAT END OF PERIODLiabilities and owner‘s equityNumberAT BEG. OF PERIODAT END OF PERIODCurrent assets:Current liabilities:Cash 18, 795, 371.896,423. 603. 36Short-term borrowing685,000,000.00Short-term investment2Notes payable69Notes receivable3Account payable702, 089, 792.282,780, 850.80Dividends receivable4Deposit received7111,872,740. 015,290,517.72Interest receivable5Wages payable72Receivables61,695,735.679,685,647. 71Welfare payable73Other receivables7567,592.273,511,700. 72Dividends payable74Advance payment86.771,252.006.556,171.74Tax payable75256, 750.26Allowance receivable9-Other fees payable80Inventory104, 827, 849. 026,021.269.21other payables814,723,177.262,178,433.80Deferred and prepaid expenses113,148,551.671,418,218. 67Unp。