Note 14 - Variable Interest Entities ("vies"): Statements of income of the consolidated VIEs (Tables)

9 Months Ended

Feb. 28, 2013

	Nine months ended February 28, 2013		Nine months ended February 29, 2012

Revenue	$	5,347,191	$	6,079,597
Other income and gains		32,949		92,372
Service costs		(3,875,423)		(3,889,162)
Administrative and other expenses		(280,298)		(674,514)
Personnel cost		(538,180)		(692,676)
Depreciation expense		(164,736)		(166,439)

Income before provision for income taxes (Not including service costs payable to intra-group companies)		521,503		749,178
Provision for income taxes		(28,136)		(52,166)
Net income	$	493,367	$	697,012