IMEC bill is a little different now yes? Lots are now paid for in arrears - the open ended design and development work is (largely) done (ie. the process window is defined) and IMEC are now mostly delivering an output to spec.
But if you were confident you were going to have something good to re-rate the company at the end of the next lot - you'd definitely be hoping to raise on the basis you can present something decent in the "prospectus"
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