Note 3 Summary of Significant Accounting Policies: (d) Foreign Currency Translation (Policies)

6 Months Ended

Sep. 30, 2012

(d) Foreign Currency Translation:

(d) Foreign Currency Translation

(d)        Foreign currency translation

Assets and liabilities of foreign subsidiaries are translated at the rate of exchange in effect on the balance sheet date; income and expenses are translated at the average rate of exchange prevailing during the period; and the shareholders’ equity is translated at historical exchange rate. The related transaction adjustments are reflected in “Accumulated other comprehensive income / (loss)’’ in the equity section of the consolidated balance sheet.

	September 30, 2012		September 30, 2011		March 31, 2012
Period end HK$:US$ exchange rate	$	7.7878		7.7929	$	7.7642
Average three-months ended HK$:US$ exchange rate	$	7.7595	$	7.7931		-
Average six-months ended HK$:US$ exchange rate	$	7.7903	$	7.7865		-