Since the Memorandum of Cooperation is intentional, specific cooperation projects are in the discussion stage, and the Group has promised that the two parties will not participate in or control each other's shares, so it will not have a direct impact on the company's performance in the short term. Since the Group's PC business is a listed company, the cooperation between the two parties in the PC field is mainly cooperation between listed companies and Acer. According to data published by Gartner, in the first quarter of 2010, Acer's share of PC shipments reached 14% worldwide, surpassing Dell; of these, notebook shares reached 20%, surpassing HP to number 1. Acer's products are mainly notebooks and netbooks, which together accounted for 69% of revenue in the first quarter. However, Fangzheng's PC product advantage is that of desktops, PCs and notebooks rank 4th and 10th in China, respectively. Acer's world-leading notebook and netbook design capabilities will greatly enhance the quality and brand of the company's products. Looking at PC sales channels, Fangzheng's advantage is in terms of industry customers and government customers, while Acer's advantage is in terms of channels and consumer customers in Tier 1 to 3 cities. Partnering between the two parties in the PC sales business will complement each other's resource advantages. Acer's previous performance in the domestic market was poor; the domestic PC share in the first quarter of 2010 was only 3%. President Wang Zhentang made “breaking through bottlenecks in the Chinese market” one of the next two major strategies at the quarterly results conference. The alliance with Fang Zheng is an important step for Acer to expand the domestic market. The memorandum also mentioned that the two sides are considering comprehensive complementary cooperation in the fields of PCB business for handheld terminals, e-readers, etc. The company is likely to expand revenue by developing Acer as a customer in the PCB business in the future. We also do not rule out the possibility that Fangzheng Group will expand its e-reader business and have a positive impact on the company. We maintain a neutral rating for the company.