Common Stock Activity And Reverse Stock Split	9 Months Ended
Sep. 30, 2012
Equity [Abstract]
COMMON STOCK ACTIVITY AND REVERSE STOCK SPLIT	COMMON STOCK ACTIVITY AND REVERSE STOCK SPLIT (CONTINUED) The Company’s common stock activity for the year ended December 31, 2011 and for the nine months ended September 30, 2012 is reflected below. On May 18, 2011, the Company issued 2,545,310 shares of common stock pursuant to a “Share Exchange Agreement” dated November 7, 2006 (see Note 1). Effective January 14, 2011, the Company entered into three separate stock subscription agreements for the private offering of common stock. The stock subscription terms stipulate that in the aggregate 1,286,638 unregistered (restricted) common shares will be issued for $70,000. The Company received $70,000 of proceeds from the sale of the common shares in January and February of year 2011. The Company issued the 1,286,638 shares on May 18, 2011. On March 28, 2011, the Company settled a $60,000 debt obligation owed to an entity wholly owned by the Company’s chief executive officer. The Company agreed to issue 751,117 restricted shares of its common stock as consideration for the settlement of the debt. The shares were issued on May 18, 2011. On May 18, 2011, the Company issued 80,000 shares of common stock pursuant to the terms of a March 25, 2011 agreement with two of its directors (see Note 8). On May 18, 2011, the Company issued 2,000 shares of common stock to settle debt pursuant to an agreement on September 6, 2010. The December 31, 2010 consolidated balance sheet reflected the $2 par value of the 2,000 shares as “Common Stock Issuable”. On October 1, 2011, the Company agreed to issue for year 2011 CFO services, 750,000 shares of common stock. See Note 8. On November 18, 2011, the Company sold 250,000 shares of common stock for $50,000 cash. On November 21, 2011, the Company sold 50,000 shares of common stock for $10,000 cash. On December 16, 2011, the Company sold 200,000 shares of common stock for $40,000 cash. Effective June 18, 2012, the Company granted a total of 100,000 common shares of stock to two directors for services rendered through said date. The stock was valued at $20,000 based on the $0.20 per share value of common stock sold for cash on December 16, 2011, the date closest to this transaction date. The statement of operations for the nine months ended September 30, 2012 includes the $20,000 as directors’ fees. The shares were unissued as of September 30, 2012; accordingly, the $100 par value of the stock is included on the September 30, 2012 balance sheet as common stock issuable. On July 6, 2012, the Company agreed to issue 450,000 common shares pursuant to an employment agreement with its CEO. See Note 8. On July 16, 2012, the Company sold 100,000 shares of common stock for $50,000 cash. On July 20, 2012, the Company sold 200,000 shares of common stock for $100,000 cash. Effective April 15, 2011, the Company’s Board of Directors approved a 1 – for – 100 reverse split of its common stock. The Company’s majority shareholder voted in favor of the reverse stock split motion. Fractional shares resulting from the reverse split were rounded up to the next whole number. The consolidated financial statements have been retroactively restated to reflect share and per share data related to the reverse split for all periods presented.

Common Stock Activity And Reverse Stock Split

9 Months Ended

Sep. 30, 2012

COMMON STOCK ACTIVITY AND REVERSE STOCK SPLIT

COMMON STOCK ACTIVITY AND REVERSE STOCK SPLIT (CONTINUED)

The Company’s common stock activity for the year ended December 31, 2011 and for the nine months ended September 30, 2012 is reflected below.

On May 18, 2011, the Company issued 2,545,310 shares of common stock pursuant to a “Share Exchange Agreement” dated November 7, 2006 (see Note 1).

Effective January 14, 2011, the Company entered into three separate stock subscription agreements for the private offering of common stock. The stock subscription terms stipulate that in the aggregate 1,286,638 unregistered (restricted) common shares will be issued for $70,000. The Company received $70,000 of proceeds from the sale of the common shares in January and February of year 2011. The Company issued the 1,286,638 shares on May 18, 2011.

On March 28, 2011, the Company settled a $60,000 debt obligation owed to an entity wholly owned by the Company’s chief executive officer. The Company agreed to issue 751,117 restricted shares of its common stock as consideration for the settlement of the debt. The shares were issued on May 18, 2011.

On May 18, 2011, the Company issued 80,000 shares of common stock pursuant to the terms of a March 25, 2011 agreement with two of its directors (see Note 8).

On May 18, 2011, the Company issued 2,000 shares of common stock to settle debt pursuant to an agreement on September 6, 2010. The December 31, 2010 consolidated balance sheet reflected the $2 par value of the 2,000 shares as “Common Stock Issuable”.

On October 1, 2011, the Company agreed to issue for year 2011 CFO services, 750,000 shares of common stock. See Note 8.

On November 18, 2011, the Company sold 250,000 shares of common stock for $50,000 cash.

On November 21, 2011, the Company sold 50,000 shares of common stock for $10,000 cash.

On December 16, 2011, the Company sold 200,000 shares of common stock for $40,000 cash.

Effective June 18, 2012, the Company granted a total of 100,000 common shares of stock to two directors for services rendered through said date. The stock was valued at $20,000 based on the $0.20 per share value of common stock sold for cash on December 16, 2011, the date closest to this transaction date. The statement of operations for the nine months ended September 30, 2012 includes the $20,000 as directors’ fees. The shares were unissued as of September 30, 2012; accordingly, the $100 par value of the stock is included on the September 30, 2012 balance sheet as common stock issuable.

On July 6, 2012, the Company agreed to issue 450,000 common shares pursuant to an employment agreement with its CEO. See Note 8.

On July 16, 2012, the Company sold 100,000 shares of common stock for $50,000 cash.

On July 20, 2012, the Company sold 200,000 shares of common stock for $100,000 cash.

Effective April 15, 2011, the Company’s Board of Directors approved a 1 – for – 100 reverse split of its common stock. The Company’s majority shareholder voted in favor of the reverse stock split motion. Fractional shares resulting from the reverse split were rounded up to the next whole number. The consolidated financial statements have been retroactively restated to reflect share and per share data related to the reverse split for all periods presented.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

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+ Details

PanAm Terra, Inc. 10-Q