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In the E calendar for the year we find niu glyphs in two places, in the 7th and 24th periods, at the beginning of the 2nd quarter respectively immediately after new year (Eb6-1):

7
Eb3-20 Eb3-21 Eb3-22 Eb3-23 Eb3-24 Eb3-25
24
Eb5-29 Eb5-30 Eb5-31 Eb5-32 Eb5-33 Eb5-34 Eb5-35
Eb6-1 Eb6-2 Eb6-3 Eb6-4 Eb6-5 Eb6-6
Eb6-7 Eb6-8 Eb6-9 Eb6-10 Eb6-11 Eb6-12 Eb6-13
Eb6-14 Eb6-15 Eb6-16 Eb6-17 Eb6-18 Eb6-19

The conclusion is that niu appears at the beginning of 'years'. Rei (Eb6-4 and Eb3-20) tell about the start of the 1st respectively of the 2nd quarters. Eb6-5 stands at the beginning of the half-year from winter solstice to summer solstice, while Eb3-21--22 stand at the beginning of the half-year from spring to autumn.

The 6 marks forward on Eb6-5 and Eb3-21 informs us that sun is involved.