both the entities have different lines of businesses. While BEP is engaged in the design and distribution of toys and children games merchandises but KFun is involved in the broadcasting and advertising business. It will turned out to be a new challenge for BEP to get acquainted with new ways of doing things and entering into new field which it does not acquire the relevant skill or specialized knowledge of running the affairs of the business. Broadcasting companies also have to follow certain laws prescribed by the regulatory authorities and non-compliance with them can result in severe repercussions. Moreover