v2.4.0.6

Consolidated Balance Sheets (Parenthetical) (USD $)	Dec. 31, 2011	Dec. 31, 2010
Stockholders' Equity
Common stock, Authorized (in shares)	100,000,000	100,000,000
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common Stock, issued (in shares)	54,500,000	54,500,000
Common Stock, outstanding (in shares)	54,500,000	54,500,000

Face amount or stated value of common stock per share; generally not indicative of the fair market value per share.

+ References

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 129

-Paragraph 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

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-Publisher SEC

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The maximum number of common shares permitted to be issued by an entity's charter and bylaws.

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Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.

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Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.

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-Topic 505

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-Publisher AICPA

-Name Accounting Principles Board Opinion (APB)

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CIGMA METALS CORP 10-K