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NON-CONTROLLING INTEREST

12 Months Ended

Jun. 30, 2013

Noncontrolling Interest [Abstract]

Noncontrolling Interest Disclosure [Text Block]

NOTE 16. NON-CONTROLLING INTEREST

Non-controlling interest consisted of the following:

		As of June 30, 2012
					Nanjing
		BHD			Recon			Total			Total
		RMB			RMB			RMB			U.S. Dollars
Paid-in capital		¥	1,651,000		¥	200,000		¥	1,851,000		$	292,894
Unappropriated retained earnings			2,439,197			2,363,527			4,802,724			759,961
Accumulated other comprehensive loss			(18,641)			(13,636)			(32,277)			(5,107)
Total non-controlling interest		¥	4,071,556		¥	2,549,891		¥	6,621,447		$	1,047,748

		As of June 30, 2013
					Nanjing
		BHD			Recon			Total			Total
		RMB			RMB			RMB			U.S. Dollars
Paid-in capital		¥	1,651,000		¥	200,000		¥	1,851,000		$	299,118
Unappropriated retained earnings			2,717,231			2,665,337			5,382,568			869,812
Accumulated other comprehensive loss			(18,793)			(13,784)			(32,577)			(5,265)
Total non-controlling interest		¥	4,349,438		¥	2,851,553		¥	7,200,991		$	1,163,665

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- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.31)

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 810

-SubTopic 10

-Section 50

-Paragraph 1A

-URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684

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X

- Details

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