v2.3.0.11

Investment in Equity Investees | 12 Months Ended
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Dec. 31, 2010
Investment in Equity Investees [Abstract] |
Investment in Equity Investees |
10. |  | Investment in equity investees
|  | December 31, |
|  | 2009 |  |  | 2010 |
|  | (RMB) |  |  | (RMB) |  |  | (US$) |
Beginning balance |  |  | — |  |  |  | — |  |  |  | — |
Investment in Tonghua |  |  | — |  |  |  | 3,000,000 |  |  |  | 454,545 |
Investment in Huayi Juren Information (Note 5) |  |  | — |  |  |  | 32,774,051 |  |  |  | 4,965,766 |
Equity in losses |  |  | — |  |  |  | (648,106 | ) |  |  | (98,198 | )
Ending balance |  |  | — |  |  |  | 35,125,945 |  |  |  | 5,322,113 |
|  | On February 4, 2010, the Company and another individual established a joint venture, Shanghai Tonghua Network Technology Co. Ltd (“Tonghua”), which specializes in online game research and development. The Company’s 30% equity interest amounted to RMB 3,000,000. As the Company exercises significant influence over the operating and financial activities of Tonghua, the investment is accounted for under the equity method as prescribed by ASC 323-10.

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- Definition Equity Method Investments. + Details
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- Definition This item represents disclosure of information related to equity method investments in common stock. The information which should be considered for disclosure includes: (a) the name of each investee or group of investments for which combined disclosure is appropriate, (2) the percentage ownership of common stock, (3) the difference, if any, between the carrying amount of an investment and the value of the underlying equity in the net assets and the accounting treatment of difference, if any, and (4) the aggregate value of each identified investment based on its quoted market price, if available. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 18 -Paragraph 20 -Subparagraph a, b + Details
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