v2.4.0.8

STATEMENT OF OPERATIONS FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2014 AND 2013 AND PERIOD FROM JULY 6, 2010 (INCEPTION) THROUGH SEPTEMBER 30, 2014 (UNAUDITED) (USD $)	3 Months Ended		9 Months Ended		51 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014
Statement of Income
General and administrative expenses	$ 106,970	$ 55,078	$ 370,900	$ 166,246	$ 1,692,057
Loss from operations	(106,970)	(55,078)	(370,900)	(166,246)	(1,692,057)
Other income (expenses)
Interest income	30		33		47
Total other income	30		33		47
Loss before provision for income taxes	(106,940)	(55,078)	(370,867)	(166,246)	(1,692,010)
Net Loss	(106,940)	(55,078)	(370,867)	(166,246)	(1,692,010)
Net Loss Per Share - Basic and Diluted	$ (0.01)	$ 0.00	$ (0.01)	$ 0.00	$ (0.06)
Weighted Average Shares Outstanding: Basic and Diluted	28,593,000	28,593,000	28,593,000	28,593,000	27,999,344
Other comprehensive income (loss):
Net Loss	(106,940)	(55,078)	(370,867)	(166,246)	(1,692,010)
Foreign currency translation adjustment, net of tax	501		(10,303)		(10,303)
Comprehensive loss	$ (106,439)	$ (55,078)	$ (381,170)	$ (166,246)	$ (1,702,313)

The amount of net income or loss for the period per each share in instances when basic and diluted earnings per share are the same amount and reported as a single line item on the face of the financial statements. Basic earnings per share is the amount of net income or loss for the period per each share of common stock or unit outstanding during the reporting period. Diluted earnings per share includes the amount of net income or loss for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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Amount before tax of foreign currency transaction realized and unrealized gain (loss) recognized in the income statement.

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The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.

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Amount of income (loss) from continuing operations attributable to the parent. 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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Amount before accretion (amortization) of purchase discount (premium) of interest income on nonoperating securities.

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Average number of shares or units issued and outstanding that are used in calculating basic and diluted earnings per share (EPS).

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GIA INVESTMENTS CORP. 10-Q