Part 2 is kinda foggy, you only imply that the 60% is of CelLynx 50%, but it is not stated specificly , it is only implied by you. So, as you maybe right up to that point. The rest of what you said ,means even less ,because of that little glitch in the metrics.The first 50-50 split was for marketing & distribution. I think that the second agreement was for controlling interest which included the rights to patents and trademark .. making it a total of 60%-40%, but you are the accountant, so I could very well be wrong.