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CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)
6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Operating Activities    
Net Income (Loss) $ (322,176) $ (544,062)
Adjustments To Reconcile Net Loss To Net Cash Provided By (Used In) Operating Activities:    
Bad Debt Expense (Recovery) (4,616) 39,402
Depreciation Expense 78,763 72,689
Amortization Expense 5,599 6,001
Stock Based Compensation 3,093 3,712
Gain (Loss) On Disposal Of Fixed Assets   (5,166)
Stock Dividend Received (12,071) (11,112)
Impairment of Goodwill   222,110
Changes In Operating Assets And Liabilities:    
Decrease in Commission Receivable 21,038 63,162
(Increase)/Decrease in Enrolment Fee Receivable 8,269 (316)
(Increase) in Deposit and Prepayment (22,473) (59,426)
(Increase)/Decrease in Fiduciary Asset 181,426 (458,089)
Decrease in Other Receivable 2,900 74,111
Decrease in Tax Receivable 35,474 31,875
Increase/(Decrease) in Accounts Payable (283,430) 211,150
Increase in Claims Payable 2,185 93,755
Increase in Other Payable 17,622 5,281
Decrease in Accrued Expenses (106,110) (105,907)
Decrease in Deferred Revenue   (667)
Net Cash Used in Operating Activities (394,507) (361,497)
Investing Activities    
Prepayment for Asset Acquisition   (184,650)
Short-term Investments (257) (275)
Loan Made to Third Parties   (1,580,000)
Loan Repayment From Third Parties   2,380,000
Cash Paid For Purchase Of Fixed Assets (178,885) (36,354)
Sale Proceed From Disposal Of Fixed Assets   16,367
Net Cash Provided By (Used In) Investing Activities (179,142) 595,088
Financing Activities    
Dividend Paid To Minority Shareholders (130,769) (143,077)
Repayment Of Obligations Under Hire Purchase (4,713) (3,008)
Borrowings On Related Party Debt 5,854 18,086
Principal Payments On Related Party Debt (4,992) (18,224)
Net Cash Used In Financing Activities (134,620) (146,223)
Net Increase (Decrease) In Cash And Cash Equivalent (708,269) 87,368
Effect Of Exchange Rate Changes On Cash And Cash Equivalents 48,751 225
Initial Cash And Cash Equivalent 4,048,846 5,183,870
Final Cash And Cash Equivalent 3,389,328 5,271,463
Supplemental Disclosures of Cash Flow Information:    
Interest Paid 771 (634)
Income Taxes Paid 3,717 1,123
Non-Cash Transactions    
Dividend Received 8,024  
Acquisition of Assets by Long-term Loans (60,000) (32,036)
Change In Fair Value For Available-For-Sales Securities $ (19,363) $ (27,139)