General form of registration statement for all companies including face-amount certificate companies

2. VARIABLE INTEREST ENTITY (Details Narrative)

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2. VARIABLE INTEREST ENTITY (Details Narrative) (USD $)
9 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Variable Interest Entity Details Narrative    
Proforma net income (loss) available to common stockholders $ (23,288,000) $ (1,311,000)
Proforma income (loss) per share $ (0.21) $ (0.03)