v2.4.0.8

CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) (USD $)	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Cash Flows From (Used in) Operating Activities
Income (Loss) for the period	$ (666,335)	$ (771,730)
Items not involving cash:
Depreciation and amortization	11,370	12,234
Non-cash interest	79,676	75,515
Non-controlling interest	(10)	(4)
Shares issued for compensation		43,751
Shares issued for consulting fees	18,108	103,123
Warrants issued for compensation		40,000
Impairment of available-for-sale investment	555,142
Adjustments to Reconcile Net Loss to Net Cash From (Used in) Operating Activities
Increase in accounts receivable	(31,064)	(324,960)
Decrease (increase) in inventory	286,127	(275,856)
Decrease in other receivables and prepayments	100,793	62,617
Increase (Decrease) in other payables and accrued liabilities	51,917	200,983
Increase (Decrease) in deferred revenue	(329,728)	501,987
Net cash from (used in) operating activities	(234,004)	(332,340)
Cash Flows From (Used in) Financing Activities
Advance from related parties	283,011	342,641
Increase (Decrease) in restricted cash		(64,022)
Convertible promissory note		17,000
Net cash from (used in) financing activities	283,011	295,619
Effect of foreign currency translation on cash and cash equivalents	(8,670)	264
Net increase (decrease) in cash and cash equivalents	40,337	(36,457)
Cash and cash equivalents - beginning of period	49,568	144,202
Cash and cash equivalents - end of period	$ 89,905	$ 107,745

Company as payment for consulting fees valued at

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PREPAYMENTS DEPOSITS AND OTHER RECEIVABLES CONSISTS OF THE FOLLOWING:

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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.

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Amount of increase (decrease) in cash and cash equivalents. Cash and cash equivalents are the 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. Includes effect from exchange rate changes.

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The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.

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Amount of increase (decrease) from the effect of exchange rate changes on cash and cash equivalent balances held in foreign currencies.

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Amount of income (loss) from continuing operations attributable to the noncontrolling interest. Also defined as revenue less expenses and taxes from ongoing operations before extraordinary items but after deduction of those portions of income or loss from continuing operations that are allocable to noncontrolling interests.

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The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.

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Rotoblock Corp 10-Q