5. Marketable Securities Classified as Trading Securities

12 Months Ended

Dec. 31, 2013

Notes to Financial Statements

Note 5 - Marketable Securities Classified as Trading Securities

Under FASB ASC Topic 320 “Investments-Debt and Equity Securities”, securities that are bought and held principally for the purpose of selling them in the near term (thus held only for a short time) are classified as trading securities.  Trading generally reflects active and frequent buying and selling, and trading securities are generally used with the objective of generating profits on short-term differences in price.  All inputs used to value the securities are based on Level 1 inputs under FASB ASC Topic 820 “Fair Value Measurements and Disclosures”. The unrealized holding loss as of December 31, 2013 and 2012, respectively, is as follows:

			Fair Market		Holding
	Cost		Value		Gain (Loss)
December 31, 2013	$	42,504	$	36,510	$	5,403
December 31, 2012	$	42,504	$	31,107	$	253