CONTRIBUTED SURPLUS	6 Months Ended
Sep. 30, 2017
Notes to Financial Statements
CONTRIBUTED SURPLUS	NOTE 6. CONTRIBUTED SURPLUS The Company owned two (2) mineral claims that had been deemed surplus and fully impaired. On to May 1, 2012 these claims were sold to a related party to whom the Company had loans payable. The terms of the sale was a reduction of the loans payable and proportionate accrued interest in aggregate amounting to Twenty-Five Thousand Dollar, ($25,000.00), an extension on the due date of the loan to November 13, 2014, a reduction of the rate of interest payable to 5% and the issuance by the purchaser of shares in two private companies. These private company shares were valued at $0 therefore had no impact on the financial statements.

CONTRIBUTED SURPLUS

6 Months Ended

Sep. 30, 2017

NOTE 6. CONTRIBUTED SURPLUS

The Company owned two (2) mineral claims that had been deemed surplus and fully impaired. On to May 1, 2012 these claims were sold to a related party to whom the Company had loans payable. The terms of the sale was a reduction of the loans payable and proportionate accrued interest in aggregate amounting to Twenty-Five Thousand Dollar, ($25,000.00), an extension on the due date of the loan to November 13, 2014, a reduction of the rate of interest payable to 5% and the issuance by the purchaser of shares in two private companies. These private company shares were valued at $0 therefore had no impact on the financial statements.

TOA Distribution Systems Inc. 10-Q