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ALLOWANCE FOR DOUBTFUL RECEIVABLES

12 Months Ended

Dec. 31, 2011

4. ALLOWANCE FOR DOUBTFUL RECEIVABLES

Allowance for doubtful receivables are comprised of allowances for account receivable trade and advances to suppliers.

An analysis of allowances for accounts receivable, trade for the years ended December 31, 2009, 2010 and 2011 is as follows:

	2009			2010			2011

	$			$			$
Beginning of the year		5,605,983			18,029,440			7,956,036
Allowances made (reversed) during the year		16,536,592			(10,082,718	)		6,552,926
Accounts written-off against allowances		(4,113,307	)		—			(5,053,538	)
Foreign exchange effect		172			9,314			50,057

Closing balance		18,029,440			7,956,036			9,505,481

An analysis of allowances for advances to suppliers for the years ended December 31, 2009, 2010 and 2011 is as follows:

	2009		2010			2011

	$		$			$
Beginning of the year		2,341,685		10,985,195			19,389,542
Allowances made during the year		8,641,316		10,239,858			17,728,681
Accounts written-off against allowances		—		(2,205,848	)		—
Foreign exchange effect		2,194		370,337			1,005,498

Closing balance		10,985,195		19,389,542			38,123,721