XML 64 R33.htm IDEA: XBRL DOCUMENT v3.22.1
Summary of Significant Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2021
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies - Entities included in consolidation

The accompanying consolidated financial statements include the following entities:

Summary of Significant Accounting Policies - Entities included in consolidation

                     
            Statements of Operations
Company name   Vessel name   Country of incorporation   2021   2020   2019
Libra Shipping Enterprises Corporation     Marshall Is.   1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Alegria Shipping Corporation   Navios Alegria   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Felicity Shipping Corporation     Marshall Is.   1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Gemini Shipping Corporation     Marshall Is.   1/01 – 12/31     1/01 – 12/31     1/01 – 12/31
Galaxy Shipping Corporation(4)     Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Aurora Shipping Enterprises Ltd.   Navios Hope   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Palermo Shipping S.A.     Marshall Is.   1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Fantastiks Shipping Corporation(12)   Navios Fantastiks   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Sagittarius Shipping Corporation(12)   Navios Sagittarius   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Hyperion Enterprises Inc.   Navios Hyperion   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Chilali Corp.   Navios Aurora II   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Surf Maritime Co.   Navios Pollux   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Pandora Marine Inc.   Navios Melodia   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Customized Development S.A.   Navios Fulvia   Liberia    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Kohylia Shipmanagement S.A.   Navios Luz   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Orbiter Shipping Corp.   Navios Orbiter   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Floral Marine Ltd.   Navios Buena Ventura   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Golem Navigation Limited(13)     Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Kymata Shipping Co.   Navios Helios   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Joy Shipping Corporation   Navios Joy   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Micaela Shipping Corporation   Navios Harmony   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Pearl Shipping Corporation   Navios Sun   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Velvet Shipping Corporation   Navios La Paix   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Perigiali Navigation Limited(12)   Navios Beaufiks   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Finian Navigation Co.(12)   Navios Ace   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Ammos Shipping Corp.   Navios Prosperity I   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Wave Shipping Corp.   Navios Libertas   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Casual Shipholding Co.(12)   Navios Sol   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Avery Shipping Company   Navios Symphony   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Coasters Ventures Ltd.   Navios Christine B   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Ianthe Maritime S.A.   Navios Aster   Marshall Is.    1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Rubina Shipping Corporation   Hyundai Hongkong   Marshall Is.    1/01 – 12/31    1/01 – 12/31   1/01 – 12/31
Topaz Shipping Corporation   Hyundai Singapore   Marshall Is.    1/01 – 12/31    1/01 – 12/31   1/01 – 12/31
Beryl Shipping Corporation   Hyundai Tokyo   Marshall Is.    1/01 – 12/31    1/01 – 12/31   1/01 – 12/31
Cheryl Shipping Corporation   Hyundai Shanghai   Marshall Is.    1/01 – 12/31    1/01 – 12/31   1/01 – 12/31
Christal Shipping Corporation   Hyundai Busan   Marshall Is.    1/01 – 12/31    1/01 – 12/31   1/01 – 12/31
Fairy Shipping Corporation(5)   Navios Utmost   Marshall Is.   03/31-12/31        —
Limestone Shipping Corporation(5)   Navios Unite   Marshall Is.   03/31-12/31        —
Dune Shipping Corp.     Marshall Is.   1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Citrine Shipping Corporation     Marshall Is.   1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Cavalli Navigation Inc.     Marshall Is.   1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Seymour Trading Limited (2)   Navios Altair I   Marshall Is.    1/01 – 12/31    1/01 – 12/31    1/01 – 12/31
Goldie Services Company   Navios Symmetry   Marshall Is.    1/01 – 12/31    1/01 – 12/31     1/01 – 12/31
Andromeda Shiptrade Limited   Navios Apollon I   Marshall Is.    1/01 – 12/31    1/01 – 12/31     1/01 – 12/31
Esmeralda Shipping Corporation   Navios Sphera   Marshall Is.    1/01 – 12/31    1/01 – 12/31     1/01 – 12/31
Triangle Shipping Corporation   Navios Mars   Marshall Is.    1/01 – 12/31    1/01 – 12/31     1/01 – 12/31
Oceanus Shipping Corporation(7),(19)   Castor N   Marshall Is.   1/01 – 12/31   1/01 – 12/31   12/13 – 12/31
Cronus Shipping Corporation(7)   Protostar N   Marshall Is.   1/01 – 12/31   1/01 – 12/31   12/13 – 12/31
Leto Shipping Corporation(7),(17)   Esperanza N   Marshall Is.   1/01 – 12/31   1/01 – 12/31   12/13 – 12/31
Dionysus Shipping Corporation(7),(30)   Harmony N   Marshall Is.   1/01 – 12/31   1/01 – 12/31   12/13 – 12/31
Prometheus Shipping Corporation(7),(18)   Solar N   Marshall Is.   1/01 – 12/31   1/01 – 12/31   12/13 – 12/31
Camelia Shipping Inc.(8)   Navios Camelia   Marshall Is.   1/01 – 12/31   1/01 – 12/31   12/16 – 12/31
Anthos Shipping Inc.(8)   Navios Anthos   Marshall Is.   1/01 – 12/31   1/01 – 12/31   12/16 – 12/31
Azalea Shipping Inc.(8),(1)   Navios Azalea   Marshall Is.   1/01 – 12/31   1/01 – 12/31   12/16 – 12/31
Amaryllis Shipping Inc.(8)   Navios Amaryllis   Marshall Is.   1/01 – 12/31   1/01 – 12/31   12/16 – 12/31
Zaffre Shipping Corporation(14)    Serenitas N   Marshall Is.   1/01 – 12/31   6/29 – 12/31  
Wenge Shipping Corporation(14),(20)    Joie N   Marshall Is.   1/01 – 12/31   6/29 – 12/31  
Sunstone Shipping Corporation(14)    Copernicus N   Marshall Is.   1/01 – 12/31   6/29 – 12/31  
Fandango Shipping Corporation(14)    Unity N   Marshall Is.   1/01 – 12/31   6/29 – 12/31  
Flavescent Shipping Corporation(14)    Odysseus N   Marshall Is.   1/01 – 12/31   6/29 – 12/31  
Emery Shipping Corporation(15)    Navios Gem   Marshall Is.   1/01 – 12/31   9/30 – 12/31  
Rondine Management Corp. (15)    Navios Victory   Marshall Is.   1/01 – 12/31   9/30 – 12/31  
Prosperity Shipping Corporation     Marshall Is.   1/01 – 12/31    
Aldebaran Shipping Corporation     Marshall Is.   1/01 – 12/31    
JTC Shipping and Trading Ltd.(11)   Holding Company   Malta   1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Navios Maritime Partners L.P.   N/A   Marshall Is.   1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Navios Maritime Operating LLC.   N/A   Marshall Is.   1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Navios Partners Finance (US) Inc.   Co-Borrower   Delaware   1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Navios Partners Europe Finance Inc.   Sub-Holding Company   Marshall Is.   1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Solange Shipping Ltd.(16)    Navios Avior   Marshall Is.   03/30 – 12/31    
Mandora Shipping Ltd.(16)   Navios Centaurus   Marshall Is.   03/30 – 12/31    
Olympia II Navigation Limited   Navios Domino   Marshall Is.   03/31 – 12/31    
Pingel Navigation Limited   Navios Delight   Marshall Is.   03/31 – 12/31    
Ebba Navigation Limited   Navios Destiny   Marshall Is.   03/31 – 12/31    
Clan Navigation Limited   Navios Devotion   Marshall Is.   03/31 – 12/31    
Sui An Navigation Limited (23)   Navios Dedication   Marshall Is.   03/31 – 12/31    
Bertyl Ventures Co.   Navios Azure   Marshall Is.   03/31 – 12/31    
Silvanus Marine Company    Navios Summer    Marshall Is.     03/31 – 12/31    
Anthimar Marine Inc.     Navios Amarillo   Marshall Is.     03/31 – 12/31    
Enplo Shipping Limited     Navios Verde   Marshall Is.     03/31 – 12/31    
Morven Chartering Inc.    Navios Verano    Marshall Is.     03/31 – 12/31    
Rodman Maritime Corp.    Navios Spring   Marshall Is.     03/31 – 12/31    
Isolde Shipping Inc.    Navios Indigo    Marshall Is.     03/31 – 12/31    
Velour Management Corp.    Navios Vermilion    Marshall Is.     03/31 – 12/31    
Evian Shiptrade Ltd.    Navios Amaranth    Marshall Is.     03/31 – 12/31    
Theros Ventures Limited    Navios Lapis    Marshall Is.     03/31 – 12/31    
Legato Shipholding Inc.    Navios Tempo    Marshall Is.     03/31 – 12/31    
Inastros Maritime Corp.    Navios Chrysalis    Marshall Is.     03/31 – 12/31    
Zoner Shiptrade S.A.    Navios Dorado    Marshall Is.     03/31 – 12/31    
Jasmer Shipholding Ltd.    Navios Nerine    Marshall Is.     03/31 – 12/31    
Thetida Marine Co.    Navios Magnolia    Marshall Is.     03/31 – 12/31    
Jaspero Shiptrade S.A.   Navios Jasmine    Marshall Is.     03/31 – 12/31    
Peran Maritime Inc.    Navios Felicitas    Marshall Is.     03/31 – 12/31    
Nefeli Navigation S.A.    Navios Unison    Marshall Is.     03/31 – 12/31    
Crayon Shipping Ltd     Navios Miami   Marshall Is.     03/31 – 12/31    
Chernava Marine Corp.   Bahamas    Marshall Is.     03/31 – 12/31    
Proteus Shiptrade S.A    Bermuda    Marshall Is.     03/31 – 12/31    
Vythos Marine Corp.    Navios Constellation    Marshall Is.     03/31 – 12/31    
Navios Maritime Containers Sub L.P.    Sub-Holding Company    Marshall Is.     03/31 – 12/31    
Navios Partners Containers Finance Inc.    Sub-Holding Company    Marshall Is.     03/31 – 12/31    
Boheme Navigation Company    Sub-Holding Company    Marshall Is.     03/31 – 12/31    
Navios Partners Containers Inc.    Sub-Holding Company    Marshall Is.     03/31 – 12/31    
Iliada Shipping S.A.    Operating Company    Marshall Is.     03/31 – 12/31    
Vinetree Marine Company    Operating Company    Marshall Is.     03/31 – 12/31    
Afros Maritime Inc.   Operating Company   Marshall Is.   03/31 – 12/31    
Cavos Navigation Co.(9)   Navios Libra    Marshall Is.   1/01 – 12/31   1/01 – 12/31   1/01 – 12/31
Perivoia Shipmanagement Co.(10)   Navios Amitie    Marshall Is.   1/01 – 12/31   1/01 – 12/31   9/25 – 12/31
Pleione Management Limited(10)    Navios Star   Marshall Is.   1/01 – 12/31   1/01 – 12/31   9/25 – 12/31
Bato Marine Corp.(21)   TBN I   Marshall Is.   03/05 – 12/31    
Agron Navigation Company (21)   TBN II   Marshall Is.   03/05 – 12/31    
Teuta Maritime S.A.(22)   TBN VII   Marshall Is.   03/05 – 12/31    
Ambracia Navigation Company(21)   TBN IV   Marshall Is.   03/05 – 12/31    
Artala Shipping Co.(22)   TBN V   Marshall Is.   03/05 – 12/31    
Migen Shipmanagement Ltd.   Sub-Holding Company   Marshall Is.   03/05 – 12/31    
Bole Shipping Corporation(24)   Spectrum N   Marshall Is.   04/28 – 12/31    
Brandeis Shipping Corporation(24)   Ete N   Marshall Is.   05/10 – 12/31    
Buff Shipping Corporation(24)   Fleur N   Marshall Is.   05/10 – 12/31    
Morganite Shipping Corporation(25)   TBN VI   Marshall Is.   06/01 – 12/31    
Balder Martitime Ltd.(26)   Navios Koyo   Marshall Is.   06/04 – 12/31    
Melpomene Shipping Corporation(27)    TBN VIII   Marshall Is.   06/23 – 12/31    
Urania Shipping Corporation(27)   TBN IX   Marshall Is.   06/23 – 12/31    
Terpsichore Shipping Corporation(28)   TBN X   Marshall Is.   06/23 – 12/31    
Erato Shipping Corporation(28)   TBN XI   Marshall Is.   06/23 – 12/31    
Lavender Shipping Corporation(12) (29)   Navios Ray   Marshall Is.   06/30 – 12/31    
Nostos Shipmanagement Corp.(12) (29)   Navios Bonavis   Marshall Is.   06/30 – 12/31    
Navios Maritime Acquisition Corporation   Sub-Holding Company   Marshall Is.   08/25 – 12/31    
Navios Acquisition Europe Finance Inc.   Sub-Holding Company   Marshall Is.   08/25 – 12/31    
Navios Acquisition Finance (US) Inc.   Co-Issuer of Ship Mortgage Notes   Delaware   08/25 – 12/31    
Navios Maritime Midstream Partners GP LLC   Holding Company   Marshall Is.   08/25 – 12/31    
Letil Navigation Ltd.   Sub-Holding Company   Marshall Is.   08/25 – 12/31    
Navios Maritime Midstream Partners Finance (US) Inc.   Sub-Holding Company   Delaware   08/25 – 12/31    
Aegean Sea Maritime Holdings Inc.   Sub-Holding Company   Marshall Is.   08/25 – 12/31    
Amorgos Shipping Corporation   Nave Cosmos   Marshall Is.   08/25 – 12/31    
Andros Shipping Corporation   Nave Polaris   Marshall Is.   08/25 – 12/31    
Antikithira Shipping Corporation   Nave Equator   Marshall Is.   08/25 – 12/31    
Antiparos Shipping Corporation   Nave Atria   Marshall Is.   08/25 – 12/31    
Antipaxos Shipping Corporation   Nave Dorado   Marshall Is.   08/25 – 12/31    
Antipsara Shipping Corporation   Nave Velocity   Marshall Is.   08/25 – 12/31    
Crete Shipping Corporation   Nave Cetus   Marshall Is.   08/25 – 12/31    
Delos Shipping Corporation   Nave Photon   Marshall Is.   08/25 – 12/31    
Folegandros Shipping Corporation   Nave Andromeda   Marshall Is.   08/25 – 12/31    
Ikaria Shipping Corporation   Nave Aquila   Marshall Is.   08/25 – 12/31    
Ios Shipping Corporation    Nave Cielo    Cayman Islands   08/25 – 12/31    
Iraklia Shipping Corporation   Bougainville    Marshall Is.   08/25 – 12/31    
Kimolos Shipping Corporation   Former Vessel- Owning Company    Marshall Is.   08/25 – 12/31    
Kithira Shipping Corporation   Nave Orbit   Marshall Is.   08/25 – 12/31    
Kos Shipping Corporation   Nave Bellatrix   Marshall Is.   08/25 – 12/31    
Lefkada Shipping Corporation   Nave Buena Suerte   Marshall Is.   08/25 – 12/31    
Leros Shipping Corporation   Former Vessel- Owning Company   Marshall Is.   08/25 – 12/31    
Mytilene Shipping Corporation   Nave Orion   Marshall Is.   08/25 – 12/31    
Oinousses Shipping Corporation   Nave Jupiter   Marshall Is.   08/25 – 12/31    
Psara Shipping Corporation   Nave Luminosity   Marshall Is.   08/25 – 12/31    
Rhodes Shipping Corporation   Nave Cassiopeia   Marshall Is.   08/25 – 12/31    
Samos Shipping Corporation   Nave Synergy   Marshall Is.   08/25 – 12/31    
Samothrace Shipping Corporation   Nave Pulsar   Marshall Is.   08/25 – 12/31    
Serifos Shipping Corporation   Nave Estella   Marshall Is.   08/25 – 12/31    
Sifnos Shipping Corporation   Nave Titan   Marshall Is.   08/25 – 12/31    
Skiathos Shipping Corporation   Nave Capella   Marshall Is.   08/25 – 12/31    
Skopelos Shipping Corporation   Nave Ariadne   Cayman Islands   08/25 – 12/31    
Skyros Shipping Corporation  

Nave Sextans

  Marshall Is.   08/25 – 12/31    
Syros Shipping Corporation  

Nave Alderamin

  Marshall Is.   08/25 – 12/31    
Thera Shipping Corporation  

Nave Atropos

  Marshall Is.   08/25 – 12/31    
Tilos Shipping Corporation   Nave Spherical   Marshall Is.   08/25 – 12/31    
Tinos Shipping Corporation  

Nave Rigel

  Marshall Is.   08/25 – 12/31    
Zakynthos Shipping Corporation  

Nave Quasar

  Marshall Is.   08/25 – 12/31    
Cyrus Investments Corp.  

Baghdad

  Marshall Is.   08/25 – 12/31    
Olivia Enterprises Corp.   Erbil   Marshall Is.   08/25 – 12/31    
Limnos Shipping Corporation  

Nave Pyxis

  Marshall Is.   08/25 – 12/31    
Thasos Shipping Corporation   Nave Equinox   Marshall Is.   08/25 – 12/31    
Agistri Shipping Limited   Operating Subsidiary   Malta   08/25 – 12/31    
Paxos Shipping Corporation  

Former Vessel-Owning Company

  Marshall Is.   08/25 – 12/31    
Donoussa Shipping Corporation   Former Vessel-Owning Company   Marshall Is.   08/25 – 12/31    
Schinousa Shipping Corporation   Former Vessel-Owning Company   Marshall Is.   08/25 – 12/31    

Alonnisos Shipping Corporation

  Former Vessel-Owning Company   Marshall Is.   08/25 – 12/31    
Makronisos Shipping Corporation   Former Vessel-Owning Company   Marshall Is.   08/25 – 12/31    
Shinyo Loyalty Limited   Former Vessel-Owning Company   Hong Kong   08/25 – 12/31    
Shinyo Navigator Limited   Former Vessel-Owning Company  

Hong Kong

  08/25 – 12/31    
Amindra Navigation Co.   Sub-Holding Company   Marshall Is.   08/25 – 12/31    
Navios Maritime Midstream Partners L.P.   Sub-Holding Company  

Marshall Is.

  08/25 – 12/31    
Navios Maritime Midstream Operating LLC  

Sub-Holding Company

  Marshall Is.   08/25 – 12/31    
Shinyo Dream Limited  

Former Vessel-Owning Company

 

Hong Kong

  08/25 – 12/31    
Shinyo Kannika Limited  

Former Vessel-Owning Company

  Hong Kong   08/25 – 12/31    
Shinyo Kieran Limited  

Nave Universe

 

British Virgin Islands

  08/25 – 12/31    
Shinyo Ocean Limited  

Former Vessel-Owning Company

 

Hong Kong

  08/25 – 12/31    
Shinyo Saowalak Limited  

Nave Constellation

 

British Virgin Islands

  08/25 – 12/31    
Sikinos Shipping Corporation   Former Vessel-Owning Company  

Marshall Is.

  08/25 – 12/31    
Kerkyra Shipping Corporation  

Nave Galactic

 

Marshall Is.

  08/25 – 12/31    

Doxa International Corp.

 

Nave Electron

  Marshall Is.   08/25 – 12/31    
Alkmene Shipping Corporation  

Star N

  Marshall Is.   08/25 – 12/31    
Aphrodite Shipping Corporation   Aurora N   Marshall Is.   08/25 – 12/31    
Dione Shipping Corporation  

Lumen N

  Marshall Is.   08/25 – 12/31    
Persephone Shipping Corporation  

Hector N

  Marshall Is.   08/25 – 12/31    
Rhea Shipping Corporation   Perseus   Marshall Is.   08/25 – 12/31    
Tzia Shipping Corporation (21)  

TBN XIV

  Marshall Is.   08/25 – 12/31    
Boysenberry Shipping Corporation   Former Vessel-Owning Company  

Marshall Is.

  08/25 – 12/31    
Cadmium Shipping Corporation   Former Vessel-Owning Company   Marshall Is.   08/25 – 12/31    
Celadon Shipping Corporation   Former Vessel-Owning Company   Marshall Is.   08/25 – 12/31    
Cerulean Shipping Corporation   Former Vessel-Owning Company   Marshall Is.   08/25 – 12/31    
Kleio Shipping Corporation (6)  

TBN XII

  Marshall Is.  

08/12 – 12/31

   
Polymnia Shipping Corporation (6)   TBN XIII   Marshall Is.   08/12 – 12/31    
Goddess Shiptrade Inc. (21)  

TBN III

  Marshall Is.   08/02 – 12/31    
Navios Acquisition Merger Sub.Inc.   Merger SPV   Marshall Is.  

08/23 – 12/31

   
Aramis Navigation Inc.(3)   Navios Azimuth   Marshall Is.  

07/09 – 12/31

   
Thalia Shipping Corporation (6)   TBN XVII     Marshall Is.   11/17-12/31    
Muses Shipping Corporation(6)   TBN XVIII    Marshall Is.   11/17-12/31    
Euterpe Shipping Corporation (28)   TBN XVI    Marshall Is.   11/17-12/31    
Calliope Shipping Corporation (28)   TBN XV    Marshall Is.   11/17-12/31