Marketable Securities

3 Months Ended

Mar. 31, 2016

Investments, Debt and Equity Securities [Abstract]

Cash Cash Equivalents And Marketable Securities [Text Block]

NOTE 3 : Marketable Securities

The Company has investments in available-for-sale marketable equity securities which are recorded at fair market value and measured using quoted prices in their respective active market, thus representing a level 1 fair value measurement as defined in ASC 820. Unrealized gains and losses are recorded as other comprehensive income (loss) in shareholders’ equity, net of income tax effects.

The value at cost, gross unrealized holding gains or losses, and fair value of the Company’s available-for-sale marketable securities are summarized below as of:

	March 31,		December 31,
	2016		2015
Value at cost	$	122,823	$	81,395
Gross unrealized holding gains		614		15
Gross unrealized holding losses		(1,353)		(1,672)
Fair value	$	122,084	$	79,738