SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Schedule of Investments in Subsidiaries

The following table depicts the identity of the subsidiaries:

Name of Subsidiary	Place of Incorporation	Attributable Equity Interest %	Registered Capital
Green Standard Technologies Enterprise, Inc. (1)	Nevada	100	USD 100
Syndicore Asia Limited	Hong Kong	100	HKD 1
Z-Line International E-Commerce Limited	Hong Kong	55	HKD 8,000,000

Note:

(1) Wholly owned subsidiary of ZZLL

(2) Wholly owned subsidiary of ZZLL

(3) 55% owned subsidiary of Syndicore Asia Limited

Schedule of Depreciation Rates

Depreciation of plant and equipment is provided using the straight-line method over their estimated useful lives at the following annual rates:

Furniture and fixtures	20% - 50%
Office equipment	20%

Schedule of Foreign Exchange Rates

Any translation adjustments resulting are not included in determining net income but are included in foreign exchange adjustment to other comprehensive income, a component of stockholders equity.

	Year ended	Year ended
	Dec 31, 2016	Dec 31, 2015
Year end HK$ : US$ exchange rate	7.8	7.8
Average yearly HK$ : US$ exchange rate	7.8	7.8

Schedule of Earnings per Share

The following tables are a reconciliation of the weighted average shares used in the computation of basic and diluted earnings per share for the periods presented:

	Year Ended Dec. 31, 2016	Year Ended Dec. 31, 2015
	$	$
Numerator for basic and diluted earnings per share:
Net (loss)/income	(235,737)	(247,239)
Denominator:
Basic weighted average shares	31,537,157	18,725,003
Effect of dilutive securities	-	-
Diluted weighted average shares	31,537,157	18,725,003
Basic earnings per share:	(1.32 cents)	(1.32 cents)
Diluted earnings per share:	(1.32cents)	(1.32 cents)