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During the three months ended August 31, 2013, it was determined the assets acquired in the merger had no market value and the surviving entity was not liable for the debts of TORQ. Because the acquisition had not yet been completed through the transfer of stock, these items were adjusted against the value of the common stock to be issued. It was also determined the intangible assets consisting of certain intellectual property ("IP"), industry know-how and goodwill was valued at an amount equal to the total par value of the common stock to be issued, or $167,075. Because the common shares have yet to be issued, they are shown as subscribed at August 31, 2013. We are currently testing the assertions made by TORQ prior to the acquisition to verify the value of the IP and will issue the common stock subscribed upon satisfaction of the truthfulness of these assertions.

The Company evaluated all events or transactions that occurred after August 31, 2013 through the date of this filing. The Company determined that it does not have any other subsequent event requiring recording or d