v2.4.0.8

3. Interest, Advances and Promissory Notes Payable | 3 Months Ended
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Sep. 30, 2013
Interest Advancesand Promissory Notes Payable [Abstract] |
Interest Advancesand Promissory Notes Payable | 3. Interest, Advances and Promissory Notes Payable On September 4, 2009, the Company received a Notice of Credit Judgment from the Superior Court of the State of North Carolina, whereby the Company was ordered to pay two creditors holding promissory notes payable (the “plaintiffs”) an aggregate amount of $1,988,000 for principal, interest and legal fees incurred. Subsequent to the verdict, the Company, two directors, a relative of a director (the “Purchaser”) and the plaintiffs entered into a settlement agreement (the “Settlement Agreement”) whereby a relative of a director acquired $1,313,000 of debts from the plaintiffs in a private transaction. The remaining $675,000 due to the plaintiffs was exchanged for common shares of the Company as part of a separate debt for shares settlement. As part of the Settlement Agreement, a second director, not related to the Purchaser, assigned unsecured advances payable of the Company with no stated terms of interest, totalling $425,000, to the plaintiffs. As part of the Settlement Agreement, the Company agreed to the following repayment terms: - $300,000 repayable at a rate of $25,000 per month (note 6); and - $125,000 repayable in whole by January 15, 2011 (unpaid) a) Interest payable A summary of the interest payable activity is as follows:
Balance, December 31, 2011 | $ | 1,930,695
| Interest incurred on promissory notes payable |  | 505,571
| Repayment of interest payable through line of credit |  | (6,500)
| Repayment of interest payable through exercise of options |  | (860,244)
| Other |  | (201)
Balance, December 31, 2012 |  | 1,569,321
Interest incurred on promissory notes payable |  | 379,304
Balance, September 30, 2013 (unaudited) | $ | 1,948,625
Interest payable is to the following:
|  | September 30, 2013 |  | December 31, 2012
|  | (unaudited) |  |
| Relatives of the Chairman | $ | 946,367 | $ | 586,697
| Non-related parties |  | 1,002,258 |  | 982,624
| $ | 1,948,625 | $ | 1,569,321
Historically, all interest payable incurred is from interest incurred at the stated rate of promissory notes issued by the Company. The payment terms, security and any interest payable are based on the underlying promissory notes payable that the Company has outstanding (note 3 c). b) Advances payable A summary of the advances payable activity is as follows:
Balance, December 31, 2011 | $ | 100,527
Advances accrued |  | 60,000
Advances repaid from proceeds of line of credit |  | (54,914)
Balance, December 31, 2012 |  | 105,613
Advances accrued |  | 30,000
Advances repaid from proceeds of line of credit |  | (20,000)
Balance, September 30, 2013 (unaudited) | $ | 115,613
Advances payable are to the following:
|  | September 30, 2013 |  | December 31, 2012
|  | (unaudited) |  |
Advances payable to: |  |  |  |
| Company controlled by former Director | $ | 65,524 | $ | 65,524
| Former Director |  | 50,089 |  | 40,089
| $ | 115,613 | $ | 105,613
Advances payable are unsecured, bear no interest and are due on demand.
c) | Promissory notes payable:
A summary of the promissory notes payable activity is as follows: On December 14, 2010, a creditor demanded repayment of a promissory note of $200,000 and accumulated interest of approximately $365,000. To date, this amount has not been repaid. On October 27, 2010, the Company had a default judgment ruled against them which results in being held legally liable for an additional $11,000 of costs. The Company has accrued the liability relating to this judgment as of September 30, 2013. A Development Stage Company
c) | Promissory notes payable (continued):
Unrelated Lenders |  | September 30, 2013 (unaudited) |  | December 31, 2012
Unsecured promissory notes payable to unrelated lenders: |  |  |  |
| i. | Interest at 1% per month, repayable on March 31, 2009, due on demand | $ | 450,000 | $ | 450,000
| ii. | Interest at 1% per month, with $50,000 repayable on December 31, 2004, $75,000 repayable on August 18, 2007, $75,000 repayable on November 19, 2007 and the balance due on demand. All are due on demand, accruing interest at the same rate. |  | 887,455 |  | 887,455
| iii. | Interest at 0.625% per month, with $50,000 repayable on October 5, 2004, $40,000 repayable on December 31, 2004, and $60,000 repayable on July 28, 2006, all due on demand |  | 150,000 |  | 150,000
| iv. | Non-interest-bearing, repayable on July 17, 2005, due on demand |  | 270,912 |  | 270,912
| v. | Non-interest-bearing loan repayable at $25,000 per month beginning October 2009, none repaid to date |  | 310,986 |  | 310,986
| vi. | Non-interest-bearing loan, due January 15, 2012 |  | 125,000 |  | 125,000
Promissory notes payable, secured by a guarantee from a director and relative of a director, bearing interest at 1% per month, with $200,000 repayable on July 31, 2003, all due on demand |  | 230,000 |  | 230,000
| $ | 2,424,353 | $ | 2,424,353
d) | Promissory notes payable to related parties:
|  | September 30, 2013 |  | December 31, 2012
|  | (unaudited) |  |
Promissory notes payable to related parties: | $ | 2,861,966 | $ | 2,861,966
Promissory notes payable to related parties are as follows:
Relatives of Directors |  | September 30, 2013 (unaudited) |  | December 31, 2012
Promissory notes payable to relatives of directors collateralized by a general security agreement on all the assets of the Company, due on demand: |  |  |  |
| i. | Interest at 1% per month | $ | 845,619 | $ | 845,619
| ii. | Interest at 1.25% per month |  | 51,347 |  | 51,347
| iii. | Interest at the U.S. bank prime rate plus 1% |  | 500,000 |  | 500,000
Promissory notes payable, unsecured, to relatives of a director, bearing interest at 1% per month, due on demand |  | 1,465,000 |  | 1,465,000
| $ | 2,861,966 | $ | 2,861,966
e) Interest expense During the nine months ended September 30, 2013, the Company incurred interest expense of $930,407 (2012: $3,403,966) primarily as follows:
- | $379,304 (2012: $379,179) incurred on promissory notes payables as shown in notes 3(c) and 3(d);
- | $417,551 (2012: $286,740) incurred on lines of credit payable
- | $131,987 (2012: $124,167) incurred from the calculation of imputed interest on accounts payable outstanding for longer than one year, advances payable and promissory notes payable, which had no stated interest rate;
- | $Nil (2012: $2,616,602) incurred in connection with stock options granted to creditors providing the lines of credit to the Company

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- Definition The amount of consideration to which the entity agreed to pay in a settlement agreement which resolved the legal matter. Disclosure for legal proceedings, legal contingencies, litigation, regulatory and environmental matters and other contingencies. Disclosure for interest expense incurred in the period on debt arrangements that are classified as current and noncurrent at the end of the reporting period. Disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current and noncurrent at the end of the reporting period. + References No definition available. + Details
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