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INVESTMENTS IN EQUITY METHOD INVESTEE | 12 Months Ended
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Mar. 31, 2016
Equity Method Investments and Joint Ventures [Abstract] |
Equity Method Investments Disclosure [Text Block] |
6. | INVESTMENTS IN EQUITY METHOD INVESTEE
| The following table provides a reconciliation of the investments in equity method investees in the Group's consolidated balance sheet as of March 31, 2015 and 2016 and the amount of underlying equity in net assets of the equity investees:
|  | As of March 31, |
|  | 2015 |  | 2016 |
|  | $ |  | $ |
The Group's proportionate share of equity in the net assets of equity investees |  |  | 5 |  |  | 5 |
Less: Accumulated impairment losses recognized |  |  | (5) |  |  | (5) |
Investments in equity investees reported in the consolidated balance sheet |  |  | - |  |  | - |
On August 5, 2003, the Group acquired a 50% equity interest in Kayser Technik (Overseas) Inc. (K.T.I.) ("Kayser Technik (Overseas)") (formerly known as Kayser Photo (Overseas) Corp. (K.P.C.)), a company incorporated in the Republic of Panama, for cash consideration of $5. Kayser Technik (Overseas) was engaged in the trading of camera batteries, films and disposable cameras and became inactive. Such investment was fully impaired as of March 31, 2015 and 2016.

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- Definition The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=49116238&loc=d3e32847-111569 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=49116238&loc=d3e32787-111569 + Details
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