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Note 7 - Related Party Transactions	9 Months Ended
Sep. 30, 2011
Related Party Transactions Disclosure [Text Block]	NOTE－7 RELATED PARTY TRANSACTIONS (a) Accounts receivable and sales – related company For the nine months ended September 30, 2011 and 2010, the Company earned sales revenue of $11,559 and $11,581 from Dbtronix (Far East) Ltd., which is controlled by a director of the Company, Mr. Samuel Tsun, at the current market value in the normal course of business. As of September 30, 2011, there was no accounts receivable due from a related party. (b) IT service cost paid to a related company For the nine months ended September 30, 2011 and 2010, the Company paid IT service cost of $25,428 and $25,477, respectively to the related company, which is controlled by a director of the Company, Mr. Samuel Tsun, at the current market value in the normal course of business. (c) Rent charge paid to a related company For the nine months ended September 30, 2011 and 2010, the Company paid rent charge of $69,349 and $69,483, respectively to the related company, which is controlled by a director of the Company, Mr. Samuel Tsun, at the current market value in the normal course of business.

Note 7 - Related Party Transactions

9 Months Ended

Sep. 30, 2011

NOTE－7 RELATED PARTY TRANSACTIONS

(a) Accounts receivable and sales – related company

For the nine months ended September 30, 2011 and 2010, the Company earned sales revenue of $11,559 and $11,581 from Dbtronix (Far East) Ltd., which is controlled by a director of the Company, Mr. Samuel Tsun, at the current market value in the normal course of business.

As of September 30, 2011, there was no accounts receivable due from a related party.

(b) IT service cost paid to a related company

For the nine months ended September 30, 2011 and 2010, the Company paid IT service cost of $25,428 and $25,477, respectively to the related company, which is controlled by a director of the Company, Mr. Samuel Tsun, at the current market value in the normal course of business.

For the nine months ended September 30, 2011 and 2010, the Company paid rent charge of $69,349 and $69,483, respectively to the related company, which is controlled by a director of the Company, Mr. Samuel Tsun, at the current market value in the normal course of business.

- Definition

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

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+ Details