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CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) | 6 Months Ended
--- | ---
Jun. 30, 2015 | Jun. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES |  |
Net income (loss) | $ (241,273) | $ 1,542,499
Adjustments to reconcile net income (loss) with cash used in operations: |  |
Imputed interest |  | $ 4,910
Depreciation expense | $ 178 |
Stock-based compensation | $ 28,350 |
Change in operating assets and liabilities: |  |
Accounts receivable |  | $ (1,228,050)
Prepaid expenses |  | $ (32,263)
Other assets | $ (1,246) |
Accounts payable and accrued liabilities | (59,884) | $ (468,057)
Taxes payable | $ 18,298 | 225,985
Deferred revenue |  | (671)
Net cash (used in) provided by operating activities | $ (255,577) | $ 44,353
CASH FLOWS FROM INVESTING ACTIVITIES |  |
Purchase of fixed assets | (33,820) |
Net cash used in investing activities | (33,820) |
CASH FLOWS FROM FINANCING ACTIVITIES |  |
Proceeds from related party loans | 70,000 |
Payment of related party loans | (3,000) |
Net cash provided / (used in) financing activities | 67,000 |
Foreign currency translation effect | (36,152) | $ (67,814)
NET DECREASE IN CASH | (258,549) | (23,461)
Cash at beginning of period | 446,604 | 864,489
Cash at end of period | $ 188,055 | $ 841,028
SUPPLEMENTAL DISCLOSURES |  |
Cash paid for interest |  |
Cash paid for income taxes |  |

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- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash -URI http://asc.fasb.org/extlink&oid=6506951 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6676-107765 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3044-108585 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Cash Equivalents -URI http://asc.fasb.org/extlink&oid=6507016 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.1) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 1 -Article 5 + Details
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