1. The consulting fees, adjustment fees, evaluation fees, attorney fees and other project expenses arising from the merger are included in the current profits and losses. The subject can be "management fee-professional service fee".

2. The borrowing costs incurred for the merger, including interest, borrowing amount fees, fund arrangement fees, etc., shall be amortized during the borrowing period and included in the current financial expenses.

3. If the merger involves the issuance of new shares, the expenses directly related to the issuance of shares should not be included in the current profits and losses, but should offset the premium generated by the issuance of shares, that is, debit "capital reserve-equity premium".