20. Restatement

Net income for the six months ended June 30, 2014 has been decreased by $218 ($0.03 per share basic and $0.02 per share diluted) from the previously reported $2,672. The adjustment, which was recorded in the first quarter, reflects that the loss arising from the change in value of the derivative liability is not recognized for income tax purposes.

Adjusted amounts after restatement are as follows:

	Six months ended
	June 30, 2014
Net income as previously reported	$	2,672
Adjustment	$	(218)
Net income as restated	$	2,454
Earning per share as restated:
Basic	$	0.28
Diluted	$	0.26