	Solar		Clinical Development		Total
Payroll and related Expenses	$	186	$	420	$	606
Consulting expenses (*)		285		740		1,025
Other segment items (**)		210		527		737

Segments Operating Loss	$	681	$	1,687	$	2,368

Reconciliation between the operating loss of the reporting segments and the total loss for the reporting periods before income tax expense is presented below:

Financial income, net					$	52
Loss before taxes on income					$	2,316

(*) Consulting expenses items include accounting, legal, and other consulting expenses.

(**) Other Segment items included in operating loss include income tax expenses, Amortization of intangible asset, Share-based compensation expenses, rent and office maintenance expenses, D&O insurance expenses, depreciation expenses and other expenses.