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Inventory

12 Months Ended

Dec. 31, 2013

Note 3 - Inventory

Inventory at December 31, 2013 and 2012 is as follows:

	2013		2012
Packing material	$	-	$	11,317
Finished goods		-		28,974
Total inventory	$	-	$	40,291

On Dec 23, 2013, inventory with value NT$ 912,548 ($30,389) was sold to Taiwai Work and Life Co., Ltd., a related party to Jishanye Taiwan, to settle debt NT$ 500,000 ($16,650) from this same related party. As of 12/31/2013, Inventory ending balance is zero.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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