Related Party Disclosures	3 Months Ended
Oct. 31, 2011
Related Party Disclosures
Related Party Transactions Disclosure [Text Block]	7. RELATED PARTY TRANSACTIONS The majority stockholder, who is also the director, advanced US$33,261 to the Company to finance its working capital as of October 31, 2011. The advance is interest-free, unsecured and repayable on demand. The Company paid management fee of US$Nil and US$38,664 to a related company for the provision of general administrative services and office premises during the six months ended October 31, 2011 and from inception on October 25, 2007 through October 31, 2011 respectively. The related company is controlled by the Company’s director.

Related Party Disclosures

3 Months Ended

Oct. 31, 2011

7. RELATED PARTY TRANSACTIONS

The majority stockholder, who is also the director, advanced US$33,261 to the Company to finance its working capital as of October 31, 2011. The advance is interest-free, unsecured and repayable on demand.

The Company paid management fee of US$Nil and US$38,664 to a related company for the provision of general administrative services and office premises during the six months ended October 31, 2011 and from inception on October 25, 2007 through October 31, 2011 respectively. The related company is controlled by the Company’s director.

- Definition

The entire disclosure for related party transactions, including the nature of the relationship(s), a description of the transactions, the amount of the transactions, the effects of any change in the method of establishing the terms of the transaction from the previous period, stated interest rate, expiration date, terms and manner of settlement per the agreement with the related party, and amounts due to or from related parties. If the entity and one or more other entities are under common ownership or management control and this control affects the operating results or financial position, disclosure includes the nature of the control relationship even if there are no transactions between the entities. Disclosure may also include the aggregate amount of current and deferred tax expense for each statement of earnings presented where the entity is a member of a group that files a consolidated tax return, the amount of any tax related balances due to or from affiliates as of the date of each statement of financial position presented, the principal provisions of the method by which the consolidated amount of current and deferred tax expense is allocated to the members of the group and the nature and effect of any changes in that method. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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Reference 3: http://www.xbrl.org/2003/role/presentationRef

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

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Reference 8: http://www.xbrl.org/2003/role/presentationRef

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+ Details

DNA Systems, Inc. 10-Q