v2.3.0.11

Non Controlling Interests

12 Months Ended

Dec. 31, 2010

Non Controlling Interests [Abstract]

NON CONTROLLING INTERESTS

15. NON CONTROLLING INTERESTS

A reconciliation of the carrying amounts of subsidiaries consolidated by the Group and the non controlling interests is as follows:

		December 31, 2009								December 31, 2010
						Non controlling								Non controlling
		Group				Interests				Group				Interests
		(RMB)				(RMB)				(RMB)				(RMB)
Beginning balance			—				—				5,047,654				7,608,607
Equity			5,355,000				5,145,000				11,059,685				10,737,017
Huayi Juren Information (Note 1)			—				—				21,250,000				3,750,000
Transactions with owners acting in their capacity as owners			—				—				—				—
Other comprehensive income			—				—				—				—
Non controlling interests from acquisition of a subsidiary			—				2,758,100				—				—
Deconsolidation of Huayi Juren Information (Note 5)											(21,250,000	)			(3,750,000	)
Net income			(307,346	)			(294,493	)			(3,646,401	)			(3,562,795	)
Ending balance			5,047,654				7,608,607				12,460,938				14,782,829
Ending balance (US$)											1,888,021				2,239,823

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- Definition

Description of 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 (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 AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38

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