Note 2 - Summary of Significant Accounting Policies: B) Cash and Cash Equivalents (Policies)	12 Months Ended
Dec. 31, 2012
Policies
B) Cash and Cash Equivalents	b) Cash and Cash Equivalents The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.

Note 2 - Summary of Significant Accounting Policies: B) Cash and Cash Equivalents (Policies)

12 Months Ended

Dec. 31, 2012

b) Cash and Cash Equivalents

The Company considers all highly liquid instruments with a maturity of three months or less at the time of issuance to be cash equivalents.

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

+ References+ Details

Portus Holdings Inc. S-1/A