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Non-Controlling Interest

6 Months Ended

Jul. 31, 2012

12.

Non-Controlling Interest

Activity within non-controlling interest for the six months ended July 31, 2012 consisted of the following:

Balance as of January 31, 2012	$	238,101
Distributions to non-controlling interest shareholder		(100,000	)
Balance as of July 31, 2012	$	138,101

- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

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