0001493152-23-027981.txt : 20230814 0001493152-23-027981.hdr.sgml : 20230814 20230814062043 ACCESSION NUMBER: 0001493152-23-027981 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 42 CONFORMED PERIOD OF REPORT: 20230630 FILED AS OF DATE: 20230814 DATE AS OF CHANGE: 20230814 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Newpoint Financial Corp CENTRAL INDEX KEY: 0001445831 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MEMBERSHIP SPORTS & RECREATION CLUBS [7997] IRS NUMBER: 472653358 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 000-54953 FILM NUMBER: 231166093 BUSINESS ADDRESS: STREET 1: 433 NORTH CAMDEN DRIVE, SUITE 725 CITY: BEVERLY HILLS STATE: CA ZIP: 90210 BUSINESS PHONE: (860) 574-9190 MAIL ADDRESS: STREET 1: 433 NORTH CAMDEN DRIVE, SUITE 725 CITY: BEVERLY HILLS STATE: CA ZIP: 90210 FORMER COMPANY: FORMER CONFORMED NAME: JUDO Capital Corp. DATE OF NAME CHANGE: 20170329 FORMER COMPANY: FORMER CONFORMED NAME: Classic Rules Judo Championships, Inc. DATE OF NAME CHANGE: 20080922 10-Q 1 form10-q.htm
0001445831 false Q2 --12-31 0001445831 2023-01-01 2023-06-30 0001445831 2023-08-14 0001445831 2023-06-30 0001445831 2022-12-31 0001445831 us-gaap:RelatedPartyMember 2023-06-30 0001445831 us-gaap:RelatedPartyMember 2022-12-31 0001445831 2023-04-01 2023-06-30 0001445831 2022-04-01 2022-06-30 0001445831 2022-01-01 2022-06-30 0001445831 us-gaap:PreferredStockMember 2022-12-31 0001445831 us-gaap:CommonStockMember 2022-12-31 0001445831 us-gaap:AdditionalPaidInCapitalMember 2022-12-31 0001445831 us-gaap:RetainedEarningsMember 2022-12-31 0001445831 us-gaap:PreferredStockMember 2023-03-31 0001445831 us-gaap:CommonStockMember 2023-03-31 0001445831 us-gaap:AdditionalPaidInCapitalMember 2023-03-31 0001445831 us-gaap:RetainedEarningsMember 2023-03-31 0001445831 2023-03-31 0001445831 us-gaap:PreferredStockMember 2021-12-31 0001445831 us-gaap:CommonStockMember 2021-12-31 0001445831 us-gaap:AdditionalPaidInCapitalMember 2021-12-31 0001445831 us-gaap:RetainedEarningsMember 2021-12-31 0001445831 2021-12-31 0001445831 us-gaap:PreferredStockMember 2022-03-31 0001445831 us-gaap:CommonStockMember 2022-03-31 0001445831 us-gaap:AdditionalPaidInCapitalMember 2022-03-31 0001445831 us-gaap:RetainedEarningsMember 2022-03-31 0001445831 2022-03-31 0001445831 us-gaap:PreferredStockMember 2023-01-01 2023-03-31 0001445831 us-gaap:CommonStockMember 2023-01-01 2023-03-31 0001445831 us-gaap:AdditionalPaidInCapitalMember 2023-01-01 2023-03-31 0001445831 us-gaap:RetainedEarningsMember 2023-01-01 2023-03-31 0001445831 2023-01-01 2023-03-31 0001445831 us-gaap:PreferredStockMember 2023-04-01 2023-06-30 0001445831 us-gaap:CommonStockMember 2023-04-01 2023-06-30 0001445831 us-gaap:AdditionalPaidInCapitalMember 2023-04-01 2023-06-30 0001445831 us-gaap:RetainedEarningsMember 2023-04-01 2023-06-30 0001445831 us-gaap:PreferredStockMember 2022-01-01 2022-03-31 0001445831 us-gaap:CommonStockMember 2022-01-01 2022-03-31 0001445831 us-gaap:AdditionalPaidInCapitalMember 2022-01-01 2022-03-31 0001445831 us-gaap:RetainedEarningsMember 2022-01-01 2022-03-31 0001445831 2022-01-01 2022-03-31 0001445831 us-gaap:PreferredStockMember 2022-04-01 2022-06-30 0001445831 us-gaap:CommonStockMember 2022-04-01 2022-06-30 0001445831 us-gaap:AdditionalPaidInCapitalMember 2022-04-01 2022-06-30 0001445831 us-gaap:RetainedEarningsMember 2022-04-01 2022-06-30 0001445831 us-gaap:PreferredStockMember 2023-06-30 0001445831 us-gaap:CommonStockMember 2023-06-30 0001445831 us-gaap:AdditionalPaidInCapitalMember 2023-06-30 0001445831 us-gaap:RetainedEarningsMember 2023-06-30 0001445831 us-gaap:PreferredStockMember 2022-06-30 0001445831 us-gaap:CommonStockMember 2022-06-30 0001445831 us-gaap:AdditionalPaidInCapitalMember 2022-06-30 0001445831 us-gaap:RetainedEarningsMember 2022-06-30 0001445831 2022-06-30 0001445831 2021-01-18 2021-01-19 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NoveaIncMember 2021-12-09 2021-12-10 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NoveaIncMember 2021-12-10 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NoveaIncMember NPFC:LIBORMember 2021-12-10 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NoveaIncMember NPFC:LIBORMember 2021-12-09 2021-12-10 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NoveaIncMember 2023-06-30 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NoveaIncMember 2022-12-31 0001445831 NPFC:NewpointFinancialCorpWyomingMember us-gaap:RelatedPartyMember 2023-06-30 0001445831 NPFC:NewpointFinancialCorpWyomingMember us-gaap:RelatedPartyMember 2022-12-31 0001445831 NPFC:NewpointReinsuranceLimtedMember us-gaap:RelatedPartyMember 2023-06-30 0001445831 NPFC:NewpointReinsuranceLimtedMember us-gaap:RelatedPartyMember 2022-12-31 0001445831 NPFC:NewpointCapitalLimitedMember us-gaap:RelatedPartyMember 2023-06-30 0001445831 NPFC:NewpointCapitalLimitedMember us-gaap:RelatedPartyMember 2022-12-31 0001445831 NPFC:MutualHoldingsMember us-gaap:RelatedPartyMember 2023-06-30 0001445831 NPFC:MutualHoldingsMember us-gaap:RelatedPartyMember 2022-12-31 0001445831 NPFC:NewpointFinancialCorpWyomingMember us-gaap:RelatedPartyMember 2023-01-01 2023-06-30 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NewpointReinsuranceLimtedMember 2021-12-31 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NewpointReinsuranceLimtedMember 2021-01-01 2021-12-31 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NewpointReinsuranceLimtedMember 2023-06-30 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NewpointReinsuranceLimtedMember 2022-12-31 0001445831 NPFC:NewpointReinsuranceLimtedMember us-gaap:RelatedPartyMember 2022-10-07 0001445831 NPFC:NewpointReinsuranceLimtedMember us-gaap:RelatedPartyMember 2023-06-30 0001445831 NPFC:NewpointCapitalLimitedMember NPFC:NoveaIncMember us-gaap:RelatedPartyMember 2023-06-30 0001445831 NPFC:NewpointCapitalLimitedMember NPFC:NoveaIncMember 2023-01-01 2023-06-30 0001445831 NPFC:LoanFacilityAgreementMember NPFC:MutualHoldingsIncMember 2023-03-15 0001445831 NPFC:LoanFacilityAgreementMember NPFC:MutualHoldingsIncMember 2023-03-21 0001445831 NPFC:LoanFacilityAgreementMember NPFC:MutualHoldingsIncMember 2023-03-19 2023-03-21 0001445831 NPFC:LoanFacilityAgreementMember NPFC:MutualHoldingsIncMember 2023-06-30 0001445831 NPFC:MutualHoldingsIncMember NPFC:LoanFacilityAgreementMember us-gaap:RelatedPartyMember 2023-06-16 iso4217:USD xbrli:shares iso4217:USD xbrli:shares xbrli:pure

 

 

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

 

FORM 10-Q

 

☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

SECURITIES EXCHANGE ACT OF 1934

 

For the quarterly period ended June 30, 2023

 

☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE

EXCHANGE ACT

 

Commission File Number: 000-54953

 

NEWPOINT FINANCIAL CORP.

(Exact name of registrant as specified in its charter)

 

 

Delaware   47-2653358

(State or other jurisdiction

of incorporation or organization)

  

(I.R.S. Employer

Identification No.)

 

 433 North Camden Drive, Suite 275    
Beverly Hills   CA 90210
(Address of principal executive offices)   (Zip Code)

 

Phone number: (860) 574-9190

 

Indicate by check mark whether the registrant (1) filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports) and (2) has been subject to such filing requirements for the past 90 days Yes ☒ No ☐

 

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes☒ No ☐

 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

 

  Large accelerated filer ☐   Accelerated filer ☐
  Non-accelerated filer ☒   Smaller reporting company ☒
      Emerging growth company ☐

 

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

 

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act): Yes ☐ No ☒

 

APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY

PROCEEDINGS DURING THE PRECEDING FIVE YEARS

 

Check whether the registrant filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Exchange Act after the distribution of securities under a plan confirmed by a court. Yes ☐ No ☐

 

APPLICABLE ONLY TO CORPORATE ISSUERS

 

Indicate the number of shares outstanding of each of the issuer’s classes of common stock, as of the latest practicable date: 19,153,923 shares of common stock as of August 14, 2023.

 

 

 

   
 

 

NEWPOINT FINANCIAL CORP.

FORM 10-Q

TABLE OF CONTENTS

 

    Page No.
     
PART I - FINANCIAL INFORMATION  
Item 1. Financial Statements
Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations 13
Item 3. Quantitative and Qualitative Disclosures About Market Risk 17
Item 4 Controls and Procedures 17
     
PART II - OTHER INFORMATION  
Item 1. Legal Proceedings 18
Item 1A. Risk Factors 18
Item 2. Unregistered Sales of Equity Securities and Use of Proceeds 18
Item 3. Defaults Upon Senior Securities 18
Item 4. Mine Safety Disclosures 18
Item 5. Other Information 18
Item 6. Exhibits 18 

 

2
 

 

INFORMATION REGARDING FORWARD-LOOKING DISCLOSURE

 

This quarterly report on Form 10-Q contains forward-looking statements. Statements in this report that are not historical facts, including statements about management’s beliefs and expectations, constitute forward-looking statements. These statements are based on current plans, estimates and projections, and are subject to change based on a number of factors, including those outlined under Item 1A, Risk Factors, in our most recent annual report on Form 10-K, and any updated risk factors we include in our quarterly reports on Form 10-Q and other filings with the SEC. Forward- looking statements speak only as of the date they are made, and we undertake no obligation to update publicly any of them in light of new information or future events.

 

Forward-looking statements involve inherent risks and uncertainties. A number of important factors could cause actual results to differ materially from those contained in any forward-looking statement. Such factors include, but are not limited to, the following:

 

● risks arising from material weaknesses in our internal control over financial reporting, including material weaknesses in our control environment;
   
● our ability to attract new clients and retain existing clients;
   
● our ability to retain and attract key employees;
   
● risks associated with assumptions we make in connection with our critical accounting estimates;
   
● potential adverse effects if we are required to recognize impairment charges or other adverse accounting-related developments;
   
● potential downgrades in the credit ratings of our securities;
   
● risks associated with the effects of global, national and regional economic and political conditions, including fluctuations in economic growth rates, interest rates and currency exchange rates; and
   
● developments from changes in the regulatory and legal environment for advertising and marketing and communications services companies around the world.

 

Investors should carefully consider these factors and the additional risk factors outlined in more detail under Item 1A, Risk Factors, in our 2022 Annual Report on Form 10-K and other filings with the SEC.

 

3
 

 

PART I

 

NEWPOINT FINANCIAL CORP.

CONDENSED BALANCE SHEETS

 

             
   Note  

(Unaudited)

June 30,

2023

  

December 31,

2022

 
ASSETS              
Current Assets:              
Cash       55,730    934,300 
Interest Receivable       20,264    7,059 
Loan Receivable - Due from Related Party  6   $400,000   $- 
Total Current Assets       475,994    941,359 
               
Other Assets              
Credit Facility Receivable  5    330,800    330,800 
Allowance for Credit Facility Receivable  5    (330,800)   (330,800)
Total Other Assets       -    - 
TOTAL ASSETS      $475,994   $941,359 
               
LIABILITIES & STOCKHOLDERS’ DEFICIT              
Current Liabilities:              
Accounts Payable and accrued expenses  6   $167,784   $113,139 
Loans Payable - Due to Related Parties  6    1,992,925    2,262,076 
Total Current Liabilities       2,160,709    2,375,215 
               
Total Liabilities       2,160,709    2,375,215 
               
Stockholders’ Deficit              
Preferred Stock, par value $0.001, 50,000,000 shares Authorized,0 Issued or Outstanding at June 30, 2023 and December 31, 2022       -    - 
Common Stock, par value $0.001, 100,000,000 shares Authorized,19,153,923 shares Issued and Outstanding at June 30, 2023 and December 31,2022       19,154    19,154 
Additional Paid-In Capital       419,028    419,028 
Accumulated Deficit  7    (2,122,897)   (1,872,038)
               
Total Stockholders’ Deficit       (1,684,715)   (1,433,856)
               
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT      $475,994   $941,359 

 

The accompanying notes are an integral part of these unaudited financial statements

 

4
 

 

NEWPOINT FINANCIAL CORP.

UNAUDITED CONDENSED STATEMENTS OF OPERATIONS

 

   2023   2022   2023   2022 
   For the three months ended   For the six months ended 
   June 30,   June 30, 
   2023   2022   2023   2022 
Revenues:  $-   $-   $-   $- 
                     
Expenses:                    
Professional fees   73,309    91,994    183,043    106,450 
General and administrative expense   31,630    63,389    101,789   $84,010 
Total Operating Expenses   104,939    155,383    284,832    190,460 
                     
Operating Loss   (104,939)   (155,383)   (284,832)   (190,460)
                     
Other Income (Expense)                    
Interest Income   23,685    7,125    33,973    11,985 
Interest expense   -    (108,086)   -    (250,553)
Total Other Income (Expense)   23,685    (100,961)   33,973    (238,568)
                     
Net Loss  $(81,254)  $(256,344)  $(250,859)  $(429,028)
                     
Basic & Diluted Loss per Common Share  $(0.0042)  $(0.0134)  $(0.0131)  $(0.0224)
                     
Weighted Average Common Shares Outstanding   19,153,923    19,153,923    19,153,923    19,153,923 

 

 

The accompanying notes are an integral part of these unaudited financial statements

 

5
 

 

NEWPOINT FINANCIAL CORP.

UNAUDITED CONDENSED STATEMENT OF STOCKHOLDERS’ DEFICIT

For The Six Months Ended June 30, 2023 and 2022

 

   Shares   Par Value   Shares   Par Value  

Paid-In

Capital

  

Accumulated

 Deficit

  

Stockholders’

 Deficit

 
   For the Six Months Ended June 30, 2023 
   Preferred Stock   Common Stock  

Additional

      Total 
   Shares   Par Value   Shares   Par Value  

Paid-In

Capital

  

Accumulated

 Deficit

  

Stockholders’

 Deficit

 
Balance as of December 31, 2022   -   $-    19,153,923   $19,154   $419,028   $(1,872,038)  $(1,433,856)
Net Loss for the Quarter Ended March 31, 2023   -    -    -    -    -    (169,605)   (169,605)
Balance as of March 31, 2023   -    -    19,153,923    19,154    419,028    (2,041,643)   (1,603,461)
Net Loss for the Quarter Ended June 30, 2023   -    -    -    -    -    (81,254)   (81,254)
Balance as of June 30, 2023   -   $-    19,153,923   $19,154   $419,028   $(2,122,897)  $(1,684,715)

 

   For the Six Months Ended June 30, 2022 
   Preferred Stock   Common Stock   Additional      Total 
   Shares   Par Value   Shares   Par Value  

Paid-In

 Capital

  

Accumulated

 Deficit

  

Stockholders’

Deficit

 
Balance as of December 31, 2021   -   $-    19,153,923   $19,154   $419,028   $(532,090)  $(93,908)
Net Loss for the Quarter Ended March 31, 2022   -    -    -    -    -    (172,684)   (172,684)
Balance as of March 31, 2022   -    -    19,153,923    19,154    419,028    (704,774)   (266,592)
Net Loss for the Quarter Ended June 30, 2022   -    -    -    -    -    (256,344)   (256,344)
Balance as of June 30, 2022   -   $-    19,153,923   $19,154   $419,028   $(961,118)  $(522,936)

 

The accompanying notes are an integral part of these unaudited financial statements

 

6
 

 

NEWPOINT FINANCIAL CORP.

UNAUDITED CONDENSED STATEMENT OF CASH FLOWS

 

   2023   2022 
   For the six months ended 
   June 30, 
   2023   2022 
CASH FLOWS FROM OPERATING ACTIVITIES:          
Net Loss  $(250,859)  $(429,028)
Adjustments to reconcile net loss to net cash used in operating activities:          
Changes In:          
Interest Receivable   (13,205)   (7,125)
Accounts Payable and Accrued Expenses   54,645    (25,000)
Other Current Liabilities   -    40,000 
Net Cash Used in Operating Activities   (209,419)   (421,153)
           
CASH FLOWS FROM INVESTING ACTIVITIES:          
Proceeds from Repayment of Related Party Loan   100,000      
Loan Advanced to Related Party   (500,000)   - 
Net Cash Used in Investing Activities   (400,000)   - 
           
CASH FLOWS FROM FINANCING ACTIVITIES:          
Repayment of Related Party Loans   (269,151)     
Proceeds from Related Party Loans   -    454,853 
Net Cash (used in) provided by Financing Activities   (269,151)   454,853 
           
Net (Decrease) Increase in Cash   (878,570)   33,700 
Cash at Beginning of Period   934,300    5,843 
           
Cash at End of Period  $55,730   $39,543 
           
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:          
Cash paid during the year for:          
Interest  $-   $- 
           
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES          
Deposit paid to AMIC financed with related party debt  $0   $1,000,000 
Credit Commitment funded with related party debt  $0   $167,300 

 

The accompanying notes are an integral part of these unaudited financial statements

 

7
 

 

Newpoint Financial Corp.

Notes to Financial Statements

June 30, 2023 and June 30, 2022

(Unaudited)

 

NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

 

Newpoint Financial Corp. (“Newpoint”, “the Company”) was incorporated in the State of Delaware on November 16, 2005 under the name Blue Ribbon Pyrocool, Inc. (“Blue Ribbon”). Blue Ribbon changed its name to Classic Rules Judo Championships, Inc. on July 15, 2008 then to Judo Capital Corp on February 15, 2017. The Company formed a subsidiary in the State of Connecticut on August 13, 2008 named Classic Rules World Judo Championships, Inc. to develop an annual judo championship tournament, this subsidiary is no longer active and has ceased to exist.

 

On June 2, 2014, the Company ceased its principal activities of hosting and sponsoring judo tournaments and dissolved Classic Rules World Judo Championships, Inc. The Company had planned to operate in real estate investment market focused in the New York City metropolitan area. On February 28, 2018, the Company ceased its plans to operate in the real estate investment market. On January 19, 2021, the Company had a 500-1 reverse stock split with FINRA and Change of Control. On February 9, 2021, new officers and directors were elected and the name of the Company was changed to Newpoint Financial Corp. (Delaware) on February 12, 2021.

 

NOTE 2 – GOING CONCERN

 

The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has no revenue and has generated net losses of $250,859 and $429,028 during the six months ended June 30, 2023 and June 30, 2022, respectively. The Company has an accumulated deficit of $2,122,897 and $1,872,038 as of June 30, 2023 and December 31, 2022, respectively, and has experienced negative cash flows from operations. These circumstances raise doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 

The Company to date has been financially supported by related party entities which are also owned by the majority shareholders of the Company. The Company will continue to be financially supported by related party entities until such time as the company generates sufficient cashflow to support its expense requirements or completes an external capital raising.

 

NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

Estimates

 

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and expenses during the reporting period. On an on-going basis, the Company evaluates its estimates. Actual results and outcomes may differ materially from the estimates as additional information becomes known.

 

Cash and Cash Equivalents

 

Cash and cash equivalents includes highly liquid instruments with original maturities of three months or less.

 

Deposits held at financial institutions insured by the Federal Deposit Insurance Corporation (FDIC) are insured up to $250,000. At times cash balances may exceed the FDIC insured limit. As of June 30, 2023, and December 31, 2022 the Company’s uninsured cash balances on deposit totalled approximately $0 and $684,300, respectively.

 

8
 

 

Investments

 

Short-term investments, Fixed maturities and equity securities

 

Short-term investments comprise investments with a maturity greater than three months up to one year from the date of purchase. Short-term investments are carried at fair value, with realized and unrealized gains and losses included in net earnings are reported as net realized and unrealized gains and losses, respectively.

 

Investments in debt securities that are bought and held principally for the purpose of selling them in the near term are classified as trading securities. Trading securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period included in earnings. Debt securities held as investments that the Company classifies as held-to-maturity securities are recorded at amortized cost, net of a valuation allowance for credit losses. Investments in debt securities not classified as either held-to-maturity or trading securities are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value, with the change in fair value during the period excluded from earnings and recorded net of tax as a component of other comprehensive income.

 

Investments in Equity securities are reported at fair value with realized and unrealized gains and losses included in net earnings are reported as net realized and unrealized gains and losses, respectively. If there are no readily determinable fair values, investments in equity securities are measured at cost less impairment.

 

Valuation allowance for fixed income securities

 

Management evaluates current expected credit losses (“CECL”) for all Held-to-Maturity (“HTM”) securities each quarter. The HTM securities are evaluated for potential credit loss on investments not measured at fair value through net earnings. Our allowance for credit losses is derived based on various data sources, multiple key inputs and forecast scenarios. These include default rates specific to the individual security, vintage of the security, geography of the issuer of the security, industry analyst reports, credit ratings and consensus economic forecasts. Securities that meet any one of the criteria included above will be subject to a discounted cash flow analysis by comparing the present value of expected future cash flows with the amortized cost basis. Projected cash flows are driven primarily by assumptions regarding probability of default and the timing and amount of recoveries associated with defaults.

 

Fair Value of Financial Instruments

 

The Company measures certain financial assets and liabilities at fair value based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The carrying value of cash and cash equivalents and accounts payable approximate their fair value because of the short-term nature of these instruments and their liquidity. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.

 

Income Taxes

 

Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carryforwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized.

 

The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of June 30, 2023 and December 31, 2022 the Company has not recorded any unrecognized tax benefits.

 


Net Loss per Share

 

The computation of basic net loss per common share is based on the weighted average number of shares that were outstanding during the year. The computation of diluted net loss per common share is based on the weighted average number of shares used in the basic net loss per share calculation plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding using the treasury stock method.

 

Recently Issued Accounting Pronouncements

 

The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable to the Company, it has not identified any standards that it believes merit further discussion. The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant impact on its financial position, results of operations, or cash flows.

 

Related Parties

 

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

 

Pursuant to Section 850-10-20 the related parties include (a) affiliates of the registrant; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

 

The financial statements include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; (c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

 

9
 

 

NOTE 4 – INVESTMENTS

 

As at December 31, 2022, management impaired the Company’s equity investment in Novea Inc., a Wyoming corporation (“Novea”) to zero. This is based on management’s best estimates of the current risk factors involved. These risk factors remain elevated given the lack of clarity regarding the future projections for Novea. As at June 30, 2023, management’s assessment of the valuation of Novea remains unchanged.

 

The Company follows U.S GAAP guidance on Fair Value Measurements, which defines fair value and establishes a fair value hierarchy organized into three levels based upon the input assumptions used in pricing assets.

 

Level 1 – Inputs have the highest reliability and are related to assets with unadjusted quoted prices in active markets

Level 2 – Inputs related to assets with quoted prices in markets that are not considered active or other than quoted prices in active markets which may include quoted prices for similar assets or liabilities or other inputs which can be

corroborated by observable market data.

Level 3 – Inputs are unobservable and are used to the extent that observable inputs do not exist.

 

The Company’s investment in the common stock of Novea is considered a level 3 investment.

 

NOTE 5– CREDIT COMMITMENT

 

The Company entered into a five (5) year revolving credit facility agreement to provide financing to Novea dated as of December 10, 2021 (“Credit Facility”). The Credit Facility provides for a revolving credit with a commitment equal to the lesser of: (i) $5,000,000; or (ii) on any amount greater than $500,000, the lender shall only disburse any such excess up to the amount of 50% of the qualified receivables outstanding of the borrower, bearing interest at LIBOR plus 5.25%. The credit facility further stipulates that should a technical breach occur, that interest rate charged will be increased to LIBOR plus 7.25%. The outstanding principal was $330,800 as of June 30, 2023 and December 31, 2022. As of June 30, 2023 and December 31, 2022, there was $4,669,200 of additional borrowings available to Novea subject to the borrowing criteria being maintained.

 

The Company has recognized a full allowance against the $330,800 funds provided to Novea as of June 30, 2023 and December 31, 2022. The valuation allowance reflects management’s assessment that it is more likely than not that a portion of the Company’s credit facility provided will not be realized. The Company will continue to evaluate the realizability of the credit facility and may adjust the valuation allowance in future periods based on changes in the available evidence.

 

NOTE 6 – RELATED PARTY TRANSACTIONS AND NOTE PAYABLE

 

  

June 30,

2023

  

December 31,

2022

 
Due to Related Parties          
Newpoint Financial Corp (Wyoming) (1)  $245,907   $273,747 
Newpoint Reinsurance Limited (2)  $-   $263,500 
Newpoint Capital Limited (3)  $1,747,018   $1,724,829 
Total  $1,992,925   $2,262,076 

 

  

June 30,

2023

  

December 31,

2022

 
Due from Related Party                      
Mutual Holdings (4)  $400,000   $- 
Total  $400,000   $- 

 

10
 

 

(1) Newpoint Financial Corp (a Wyoming corporation), now known as NPFC SPV 1, Inc. which is an entity owned by the Company’s principal stockholders’, entered into a Loan Facility Agreement (the “LFA”) agreement dated December 13, 2021, with the Company in connection with the Stock Purchase Agreement between the Company and Novea. The total interest expense related to the LFA with NPFC SPV 1 for 2022 was approximately $393,000 of which $245,907 and $273,747 is payable to NPFC SPV1 as of June 30, 2023 and December 31, 2022, respectively and is included in loan payable - due from related parties on the accompanying balance sheet.
   
(2) Newpoint Reinsurance Limited registered under the provisions of the Nevis business Corporation 1984 Ordinance, as amended. In December 2021, the Company entered into a Revolving Credit Facility Agreement (the “RCFA”) with Newpoint Reinsurance Company Limited, an entity owned by the Company’s majority shareholder. The RCFA provides for available borrowings up to $1,000,000 for a term of three years and an option to roll the facility. There is no interest charged on the RCFA. As of June 30, 2023 and December 31, 2022, the Company has additional available borrowings of $1,000,000 and $836,500, respectively. In addition to the RCFA note, on October, 7, 2022 Newpoint Reinsurance Limited provided $100,000 to support the Company’s working capital requirements. There is no interest charged on the borrowings. As of June 30, 2023 the Company has repaid $263,500 to Newpoint Reinsurance Limited.
   
(3) Newpoint Capital Limited (a Company registered in United Kingdom) an entity owned by the Company’s majority shareholders’, paid $1,747,018 of expenses on behalf of the Company. Of this amount $167,300 was to fund the credit commitment agreement with Novea and the remaining portion of the outstanding payable pertains to accounting, auditor fees, consulting fees and fees associated with filings with the SEC for annual and quarterly reports. There is no interest charged on the borrowings. Newpoint Capital Limited also provides administrative and accounting services to the Company. The amount outstanding is expected to be repaid once the Company has the ability to generate sufficient cashflow to settle respective related party obligation.
   
(4) On March 15, 2023, the Company entered into a loan facility agreement to lend up to $1,000,000 to Mutual Holdings Inc. which is an entity with shared directors of the Company. On March 21, 2023, the Company advanced $500,000 to Mutual Holdings Inc. The loan has been agreed to be repaid within 12 months, and interest on the loan is at a flat rate of 10% of borrowed amount and is due monthly. The loan will be utilized by Mutual Holdings Inc. to provide financing capital to Mutual Underwriters Inc. Interest income on the outstanding loan is $13,151 for the six months ended June 30, 2023. Mutual Holdings has repaid $100,000 on June 16, 2023. As of June 30, 2023 $400,000 is due from Mutual Holdings and is included in loan receivable - from related party in the accompanying balance sheet.

 

The Company entered into consulting agreements with members of management. The Company incurred $15,000 of consulting expenses for the quarter ended June 30, 2023. These amounts are included in professional fees in the accompanying statement of operations for the Quarter ended June 30, 2023. These fees will be paid by Newpoint Capital Limited on behalf of the Company and are included as part of the amounts due to Newpoint Capital Limited at June 30, 2023.

 

11
 

 

NOTE 7 – STOCKHOLDERS’ DEFICIT

 

Preferred Stock

 

The Company is authorized to issue 50,000,000 shares of preferred stock with a par value of $0.001 per share. There were no shares of preferred stock issued or outstanding as of June 30, 2023 or December 31, 2022.

 

Common Stock

 

The Company is authorized to issue up to 100,000,000 shares of common stock with a par value of $0.001 per share. As of June 30, 2023 and December 31, 2022 there were 19,153,923 shares of common stock issued and outstanding.

 

NOTE 8 – COMMITMENTS AND CONTINGENCIES

 

On November 29, 2022, the Company filed a complaint with the United States District Court Central District of California. This action arises from Defendants Bermuda Monetary Authority (“BMA”) and its officials’ Gerald Gakundi and Susan Davis Crockwell (collectively “Defendants”) blatant, intentional bad faith malfeasance in denying Plaintiff’s Newpoint Financial Corp. application to obtain a controlling interest in a Bermudian insurance company without any, much less good, cause. The Company lodged a complaint for:

 

1. Tortious interference with existing and prospective economic advantage;

2. Negligent interference with existing and prospective economic advantage;

3. Trade libel;

4. Violation of business and professions code section 17200 and request for injunctive relief.

 

The Company has sought judgement against the Defendants for punitive and exemplary damages, fees, and an injunction, enjoining the Defendants from making defamatory statements regarding the Company.

 

The complaint filed with regard to the BMA, is likely to incur ongoing costs in relation to its legal proceedings. The company does not have a firm estimate of the expected costs as the matter is in an early stage and further disclosure of anticipated amounts may prejudice proceedings.

 

NOTE 9 – SUBSEQUENT EVENTS

 

The Company evaluated subsequent events through the date of this filing and concluded there were no material

subsequent events requiring adjustment to or disclosure in these interim condensed financial statements.

 

12
 

 

Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations

 

Forward-Looking Statements

 

This report contains forward-looking statements. The statements regarding Newpoint Financial Corp. contained in this report that are not historical in nature, particularly those that utilize terminology such as “may,” “will,” “should,” “likely,” “expects,” “anticipates,” “estimates,” “believes” or “plans,” or comparable terminology, are forward-looking statements based on current expectations and assumptions, and entail various risks and uncertainties that could cause actual results to differ materially from those expressed in such forward-looking statements.

 

Important factors known to us that could cause such material differences include uncertainties associated with the following:

 

  ●

Inadequate capital and barriers to raising the additional capital or to obtaining the financing needed to implement

our business plans;

     
  ● Our failure to earn revenues or profits;
     
  ●

Risks associated with potential acquisitions, including increased operating expenses and cash requirements.

assimilation of operations, intellectual property and products of an acquired Company, and

     
  ● Lack of an active trading market for our common stock;

 

We undertake no obligation to correct or update any forward-looking statements, whether as a result of new information, future events or otherwise, except as may be required under applicable law. You are advised, however, to consult any future disclosures we make on related subjects in future reports to the SEC.

 

Overview

 

Newpoint Financial Corp., a Delaware corporation (the “Company,” “we,” “us,” or “our”) is a holding company that aims to strategically invests primarily in regulated entities such as banks and insurance companies. These investments may result in us acquiring a controlling or non-controlling interests of these entities. To date, we have entered into three such transactions (one of which has closed): in December 2021 we acquired a 10% interest in Novea, Inc., a financial and insurance services software company. The agreement was modified on September 30, 2022. We also entered into an agreement for the acquisition of an interest in American Millennium Insurance Co., a New Jersey based insurance company through the purchase of shares of its parent company, Citadel Risk Holdings Inc (“CRHI”). During 2021, the Company agreed a subscription agreement with Citadel Reinsurance Company, which together with its affiliates owns all of the issued and outstanding shares of common stock of CRHI. Pursuant to the agreement, we agreed to purchase Class A ordinary shares representing 100% of Citadel Reinsurance Company Limited to be subscribed to in equal instalments of $2,500,000 paid annually for a 10-year period. The proposed deal with American Millennium Insurance Co., Citadel Risk Holdings Inc. and Citadel Reinsurance Company Limited was rescinded on November 21, 2022.

 

History

 

The Company was initially incorporated in the State of Delaware on November 16, 2005 under the name Blue Ribbon Pyrocool, Inc. (“Blue Ribbon”). Blue Ribbon changed its name to Classic Rules Judo Championships, Inc. on July 15, 2008 and subsequently to Judo Capital Corp on February 15, 2017.

 

On June 2, 2014, the Company ceased its principal activities of hosting and sponsoring judo tournaments and dissolved Classic Rules World Judo Championships, Inc. The Company had planned to operate in real estate investment market focused in the New York City metropolitan area. On February 28, 2018, the Company ceased its plans to operate in the real estate investment market. In February 2021 new officers and directors were elected and the name of the Company was changed to Newpoint Financial Corp.

 

13
 

 

Human Capital

 

As of the date of this report, we have no full-time/W-2 employees. Management of the Company expects to use consultants, attorneys, and accountants as necessary, and does not anticipate a need to hire any full-time employees until necessary for the operation of the Company. The need for employees and their availability will be addressed in connection with the scope and requirements of the operations of the Company.

 

Item 1A. Risk Factors.

 

As a smaller reporting company, the Company is not required to provide the information under this item.

 

Item 1B. Unresolved Staff Comments.

 

As a smaller reporting company, the Company is not required to include the disclosure under this item.

 

Item 2. Properties.

 

Our principal place of business is located at 433 North Camden Drive, Suite 725, Beverly Hills, CA 90210. The space is leased by NMS Consulting, Inc., our contracted management consulting firm whereby they provide us with general office support. At this time, we do not pay any rent and we believe that our existing facilities and equipment are adequate.

 

Item 3. Legal Proceedings

 

On November 29, 2022, the Company filed a complaint with the United States District Court Central District of California. This action arises from Defendants Bermuda Monetary Authority (“BMA”) and its officials’ Gerald Gakundi and Susan Davis Crockwell (collectively “Defendants”) blatant, intentional bad faith malfeasance in denying Plaintiff’s Newpoint Financial Corp. application to obtain a controlling interest in a Bermudian insurance company without any, much less good, cause. The Company lodged a complaint for:

 

1. Tortious interference with existing and prospective economic advantage;

2. Negligent interference with existing and prospective economic advantage;

3. Trade libel;

4. Violation of business and professions code section 17200 and request for injunctive relief.

 

The Company has sought judgement against the Defendants for punitive and exemplary damages, fees, and an injunction, enjoining the Defendants from making defamatory statements regarding the Company.

 

Except as set forth above, we are not party to, and our property is not the subject of, any material legal proceedings.

 

Item 4. Mine Safety Disclosures.

 

Not applicable.

 

14
 

 

PART II

 

Item 5. Market for Registrant’s Common Equity, Related Stockholder Matters and Issuer Purchases of Equity Securities.

 

The Company’s common stock is eligible for quotation on the Pink tier of the OTC Markets Group under the symbol “NPFC.” However, there is no reported trading in the Company’s common stock. As of June 30, 2023, there were approximately 860 holders of record of our common stock.

 

Equity Compensation Plan Information

 

We did not have any equity compensation plans as of June 30, 2023.

 

Dividend Policy

 

We have not paid any cash dividends since our incorporation and do not anticipate paying any dividends in the foreseeable future.

 

Recent Sales of Unregistered Securities

 

None.

 

Purchases of Equity Securities

 

None.

 

Item 6. [Reserved.]

 

Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations.

 

The following discussion highlights the principal factors that have affected our financial condition and results of operations as well as our liquidity and capital resources for the periods described. This discussion should be read in conjunction with our financial statements and the related notes included in this report. This discussion contains forward-looking statements. Please see “Cautionary Note Regarding Forward-Looking Statements” for a discussion of the uncertainties, risks and assumptions associated with these forward-looking statements.

 

Critical Accounting Policies

 

Use of Estimates

 

The preparation of financial statements in accordance with U.S. GAAP requires us to make estimates and assumptions that affect the reported amount of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

 

Accounting policies that we believe are the most important to the portrayal of the Company’s financial condition and results of operations and that require management’s subjective judgments are described below to facilitate a better understanding of our business activities. Management bases its judgments on its experience and assumptions which it believes are reasonable and applicable under the circumstances.

 

We consider the following accounting policies to be both those most important to the portrayal of our financial condition and those that require the most subjective judgment:

 

Valuation of investments and credit facility allowances: Management relies on estimates of projected cashflows as support for the amounts disclosed in the Company’s financial statements as investments and valuation allowances taken against respective investments. The projections are based on the best estimates available, however these estimates are subject to potential changes in market conditions, interest rates and market liquidity considerations.

 

Going Concern: Management relies on estimates of projections to support the going concern assumption and relies on the basis that the Company will continue to be financially supported by related party entities until such time as the Company generates sufficient cashflow to support its expense requirements or completes an external capital raising.

 

15
 

 

Results of Operations for the six months ended June 30, 2023 and June 30, 2022

 

Revenues . The Company had no revenue during the six months ended June 30, 2023 and the six months ended June 30, 2022.

 

Cost of Revenues . The Company had no cost of revenues for the six months ended June 30, 2023 and the six months ended June 30, 2022.

 

General and Administrative expenses. The Company incurred $101,789 of general and administrative expenses during the six months ended June 30, 2023 compared to $84,010 during the same period in 2022. The costs increase related to travel, subscriptions and IT services.

 

Professional fees. The Company incurred $183,043 of professional fees during the six months ended June 30, 2023 compared to $106,450 during the same period in 2022. The increase in professional fees is the result of the Company incurring costs associated with consultants and transfer agent costs during the period.

 

Loss From Operations. The Company incurred an operating loss of $284,832 during the six months ended June 30, 2023 compared to $190,460 during the same period in 2022. The increase in net loss is a result of higher general and administration fees and professional fees.

 

Other Income (Expense). The Company incurred interest income of $33,973 during the six months ended June 30, 2023 compared to $11,985 during the six months ended June 30, 2022.

 

Net Loss. The Company incurred a net loss of $250,859 during the six months ended June 30, 2023 compared to $429,028 during the same period in 2022. The decrease in net loss is a result of decreased general and administrative and professional fees.

 

Liquidity and Capital Resources

 

As of June 30, 2023, the Company had cash of $55,730 with current assets totalling $475,994 and current liabilities totalling $2,160,709 creating a working capital deficit of $1,684,715. Current liabilities consisted of accounts payable and accrued liabilities totalling $167,784, related party loans payable of $1,992,925.

 

As of December 31, 2022, the Company had cash of $934,300, with current assets totalling $941,359 and current liabilities totalling $2,375,215 creating a working capital deficit of $1,433,856. Current liabilities consisted of accounts payable and accrued liabilities totalling $113,139, related party loans payable of $2,262,076.

 

Cash Flows

 

Net cash used in operating activities was $209,419 and $421,153 during the six months ended June 30, 2023 and 2022, respectively.

 

Net cash used in investing activities was $400,000 and $0 during the six months ended June 30, 2023 and 2022, respectively.

 

Net cash (used in) provided by financing activities was ($269,151) and $454,853 during the six months ended June 30, 2023 and 2022, respectively.

 

The Company to date has been financially supported by related party entities which are also owned by the principal shareholders of the Company. The Company will continue to be financially supported by related party entities until such time as the company generates sufficient cash flow to support its expense requirements or completes an external capital raising.

 

16
 

 

Off-Balance Sheet Arrangements

 

During 2021, the Company entered into a revolving credit commitment with Novea, Inc. The initial borrowing of the revolving credit loans under the revolving credit commitments may be an amount up to $500,000. Subject to agreed terms, the total obligation of the Company to make revolving credit loan in an aggregate principal amount shall not exceed $5,000,000. The loan shall bear interest on the outstanding principal amount thereof from the applicable borrowing date at a rate equal to LIBOR plus 5.25%.

 

The Company entered into a Revolving Credit Facility Agreement (the “RCFA”) with Newpoint Reinsurance Company Limited, an entity owned by the Company’s principal shareholders. The RCFA provides for available borrowings up to $1,000,000 for a term of three years and an option to roll the facility. As of December 31, 2021 the Company has additional available borrowings of $836,500 after it was provided $163,500 as a related party transaction for the credit commitment agreement with Novea. As of March 30, 2022 Newpoint Capital Limited made a payment of $167,300 on behalf of the Company as per credit agreement with Novea.

 

Subsequent Events

 

No subsequent events occurred after the balance sheet date.

 

Item 3. Quantitative and Qualitative Disclosures about Market Risk

 

Smaller reporting companies are not required to provide the information required by this item.

 

Item 4. Controls and Procedures

 

Disclosure Controls and Procedures

 

The Securities and Exchange Commission, or the SEC defines the term “disclosure controls and procedures” to mean a Company’s controls and other procedures of an issuer that are designed to ensure that information required to be disclosed in the reports that it files or submits under the Securities Exchange Act of 1934, as amended, or the Exchange Act, is recorded, processed, summarized and reported, within the time periods specified in the SEC’s rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to ensure that information required to be disclosed by an issuer in the reports that it files or submits under the Exchange Act is accumulated and communicated to the issuer’s management, including its chief executive and chief financial officers, or persons performing similar functions, as appropriate to allow timely decisions regarding required disclosure. The Company maintains such a system of controls and procedures in an effort to ensure that all information which it is required to disclose in the reports it files under the Exchange Act is recorded, processed, summarized and reported within the time periods specified under the SEC’s rules and forms and that information required to be disclosed is accumulated and communicated to its chief executive officer to allow timely decisions regarding disclosure.

 

As of the end of the period covered by this report, we carried out an evaluation, under the supervision and with the participation of our Chief Executive Officer and Chief Financial Officer, of the effectiveness of the design and operation of our disclosure controls and procedures. Based on this evaluation, the Chief Executive Officer and Chief Financial Officer has concluded that the Company’s disclosure controls and procedures were not effective as of such date due to the material weaknesses identified in the Company’s annual report on Form 10-K for the year ending December 31, 2021.

 

Changes in Internal Controls Over Financial Reporting

 

There were no changes in our internal control over financial reporting identified in connection with our evaluation of these controls as of the end of our last fiscal quarter as covered by this report on June 30, 2023 that has materially affected, or is reasonably likely to materially affect, our internal control over financial reporting.

 

Inherent Limitations on Effectiveness of Controls

 

The Company’s management does not expect that its disclosure controls or its internal control over financial reporting will prevent or detect all error or all fraud and is not effective. A control system, no matter how well designed and operated, can provide only reasonable, not absolute, assurance that the control system’s objectives will be met. The design of a control system must reflect the fact that there are resource constraints, and the benefits of controls must be considered relative to their costs. Further, because of the inherent limitations in all control systems, no evaluation of controls can provide absolute assurance that misstatements due to error or fraud will not occur or that all control issues and instances of fraud, if any, within the Company have been detected. These inherent limitations include the realities that judgments in decision making can be faulty and that breakdowns can occur because of simple error or mistake. Controls can also be circumvented by the individual acts of some persons, by collusion of two or more people, or management override of the controls. The design of any system of controls is based in part on certain assumptions about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under all potential future conditions.

 

17
 

 

PART II - OTHER INFORMATION

 

Item 1. Legal Proceedings.

 

On November 29, 2022, the Company filed a complaint with the United States District Court Central District of California. This action arises from Defendants Bermuda Monetary Authority (“BMA”) and its officials’ Gerald Gakundi and Susan Davis Crockwell (collectively “Defendants”) blatant, intentional bad faith malfeasance in denying Plaintiff’s Newpoint Financial Corp. application to obtain a controlling interest in a Bermudian insurance company without any, much less good, cause. The Company lodged a complaint for:

 

1. Tortious interference with existing and prospective economic advantage;

2. Negligent interference with existing and prospective economic advantage;

3. Trade libel;

4. Violation of business and professions code section 17200 and request for injunctive relief.

 

The Company has sought judgement against the Defendants for punitive and exemplary damages, fees, and an injunction, enjoining the Defendants from making defamatory statements regarding the Company.

 

Except as set forth above, we are not party to, and our property is not the subject of, any material legal proceedings.

 

Item 1A. Risk Factors.

 

Not required for smaller reporting companies.

 

Item 2. Unregistered Sales of Equity Securities and Use of Proceeds.

 

None.

 

Item 3. Defaults Upon Senior Securities.

 

None.

 

Item 4. Mine Safety Disclosures.

 

No disclosure required.

 

Item 5. Other Information.

 

None.

 

Item 6. Exhibits.

 

Exhibit No.   Description
     
31.1   Certification of Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*
31.2   Certification of Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002*
32.1   Certification pursuant to Section 906 of the Sarbanes-Oxley Act of 2002**
101   Inline XBRL Document Set for the financial statements and accompanying notes in Part I, Item 1, of this Quarterly Report on Form 10-Q.*
104   Inline XBRL for the cover page of this Quarterly Report on Form 10-Q, included in the Exhibit 101 Inline XBRL Document Set.*

 

18
 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

 

  NEWPOINT FINANCIAL CORP.
     
Dated: August 14, 2023 By: /s/ Keith Beekmeyer
   

Keith Beekmeyer

Chief Executive Officer

(principal executive officer)

     
     
  By:

/s/ Julian Jammine

   

Julian Jammine

   

Chief Financial Officer

(principal financial and accounting officer)

 

19

 

 EX-31.1 2 ex31-1.htm

 

EXHIBIT 31.1

 

CERTIFICATION PURSUANT TO SEC Rules 13a-14(a) and 15d-14(a),

AS ADOPTED PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

 

I, Keith Beekmeyer, certify that:

 

1. I have reviewed this Quarterly report on Form 10-Q of Newpoint Financial Corp.;
   
2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
   
3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report.
   
4. The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

a) designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared.
     
b) designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
     
c) evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
     
d) disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

 

5. The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of registrant’s board of directors (or persons performing the equivalent functions):

 

a) all deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and
     
b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

Date: August 14, 2023   /s/ Keith Beekmeyer
    Keith Beekmeyer
    Chief Executive Officer

 

   

 

 EX-31.2 3 ex31-2.htm

 

EXHIBIT 31.2

 

CERTIFICATION PURSUANT TO
18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO
SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Julian Jammine, certify that:

 

1) I have reviewed this Quarterly Report on Form 10-Q of Newpoint Financial Corp. (the “registrant”);
   
2) Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by the report;
   
3) Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the issuer as of, and for, the periods presented in this report;
   
4) The registrant’s other certifying officer(s) and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:

 

  a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
     
  b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
     
  c) Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
     
   d) Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (the registrant’s fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

 

5) The registrant’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent functions):

 

  a) All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and  
     
  b) Any fraud, whether or not material, that involved management or other employees who have a significant role in the registrant’s internal control over financial reporting.

 

/s/ Julian Jammine  
Julian Jammine  
Chief Financial Officer  
   
August 14, 2023  

 

   
 EX-32.1 4 ex32-1.htm

 

Exhibit 32.1

 

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO SECTION 906

OF THE SARBANES-OXLEY ACT OF 2002

 

The undersigned, Keith Beekmeyer, the Chief Executive Officer of Newpoint Financial Corp., INC. (the “Company”), DOES HEREBY CERTIFY that:

 

1. The Company’s amended Quarterly Report on Form 10 Q for the quarter ended June 30, 2023 (the “Report”), fully complies with the requirements of Section 13(a) of the Securities Exchange Act of 1934; and

 

2. Information contained in the Report fairly presents, in all material respects, the financial condition and results of operation of the Company.

 

IN WITNESS WHEREOF, each of the undersigned has executed this statement this 14th day of August 2023.

 

  /s/ Keith Beekmeyer
  Keith Beekmeyer
  Chief Executive Officer
  (Principal Executive Officer)

 

A signed original of this written statement required by Section 906 has been provided to Newpoint Financial Corp. and will be retained by Newpoint Financial Corp. and furnished to the Securities and Exchange Commission or its staff upon request.

 

The forgoing certification is being furnished to the Securities and Exchange Commission pursuant to § 18 U.S.C. Section 1350. It is not being filed for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, and is not to be incorporated by reference into any filing of the Company, whether made before or after the date hereof, regardless of any general incorporation language in such filing.

 

 

 

 EX-101.SCH 5 npfc-20230630.xsd INLINE XBRL TAXONOMY EXTENSION SCHEMA DOCUMENT 00000001 - Document - Cover link:presentationLink link:calculationLink link:definitionLink 00000002 - Statement - Condensed Balance Sheets link:presentationLink link:calculationLink link:definitionLink 00000003 - Statement - Condensed Balance Sheets (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000004 - Statement - Condensed Statements of Operations (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000005 - Statement - Condensed Statement of Stockholders' Deficit (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000006 - Statement - Condensed Statement of Cash Flows (Unaudited) link:presentationLink link:calculationLink link:definitionLink 00000007 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS link:presentationLink link:calculationLink link:definitionLink 00000008 - Disclosure - GOING CONCERN link:presentationLink link:calculationLink link:definitionLink 00000009 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES link:presentationLink link:calculationLink link:definitionLink 00000010 - Disclosure - INVESTMENTS link:presentationLink link:calculationLink link:definitionLink 00000011 - Disclosure - CREDIT COMMITMENT link:presentationLink link:calculationLink link:definitionLink 00000012 - Disclosure - RELATED PARTY TRANSACTIONS AND NOTE PAYABLE link:presentationLink link:calculationLink link:definitionLink 00000013 - Disclosure - STOCKHOLDERS’ DEFICIT link:presentationLink link:calculationLink link:definitionLink 00000014 - Disclosure - COMMITMENTS AND CONTINGENCIES link:presentationLink link:calculationLink link:definitionLink 00000015 - Disclosure - SUBSEQUENT EVENTS link:presentationLink link:calculationLink link:definitionLink 00000016 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) link:presentationLink link:calculationLink link:definitionLink 00000017 - Disclosure - RELATED PARTY TRANSACTIONS AND NOTE PAYABLE (Tables) link:presentationLink link:calculationLink link:definitionLink 00000018 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000019 - Disclosure - GOING CONCERN (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000020 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000021 - Disclosure - INVESTMENTS (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000022 - Disclosure - CREDIT COMMITMENT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000023 - Disclosure - SCHEDULE OF RELATED PARTY TRANSACTION (Details) link:presentationLink link:calculationLink link:definitionLink 00000024 - Disclosure - SCHEDULE OF RELATED PARTY TRANSACTION (Details) (Parenthetical) link:presentationLink link:calculationLink link:definitionLink 00000025 - Disclosure - RELATED PARTY TRANSACTIONS AND NOTE PAYABLE (Details Narrative) link:presentationLink link:calculationLink link:definitionLink 00000026 - Disclosure - STOCKHOLDERS’ DEFICIT (Details Narrative) link:presentationLink link:calculationLink link:definitionLink EX-101.CAL 6 npfc-20230630_cal.xml INLINE XBRL TAXONOMY EXTENSION CALCULATION LINKBASE DOCUMENT EX-101.DEF 7 npfc-20230630_def.xml INLINE XBRL TAXONOMY EXTENSION DEFINITION LINKBASE DOCUMENT EX-101.LAB 8 npfc-20230630_lab.xml INLINE XBRL TAXONOMY EXTENSION LABEL LINKBASE DOCUMENT Related Party, Type [Axis] Related Party [Member] Equity Components [Axis] Preferred Stock [Member] Common Stock [Member] Additional Paid-in Capital [Member] Retained Earnings [Member] Collaborative Arrangement and Arrangement Other than Collaborative [Axis] Revolving Credit Facility Agreement [Member] Legal Entity [Axis] Novea Inc. [Member] Variable Rate [Axis] LIBOR [Member] Newpoint Financial Corp (Wyoming) [Member] Newpoint Reinsurance Limted [Member] Newpoint Capital Limited [Member] Mutual Holdings [Member] Related Party Transaction [Axis] Loan Facility Agreement [Member] Title of Individual [Axis] Mutual Holdings Inc [Member] Cover [Abstract] Document Type Amendment Flag Amendment Description Document Registration Statement Document Annual Report Document Quarterly Report Document Transition Report Document Shell Company Report Document Shell Company Event Date Document Period Start Date Document Period End Date Document Fiscal Period Focus Document Fiscal Year Focus Current Fiscal Year End Date Entity File Number Entity Registrant Name Entity Central Index Key Entity Primary SIC Number Entity Tax Identification Number Entity Incorporation, State or Country Code Entity Address, Address Line One Entity Address, Address Line Two Entity Address, Address Line Three Entity Address, City or Town Entity Address, State or Province Entity Address, Country Entity Address, Postal Zip Code Country Region City Area Code Local Phone Number Extension Written Communications Soliciting Material Pre-commencement Tender Offer Pre-commencement Issuer Tender Offer Title of 12(b) Security No Trading Symbol Flag Trading Symbol Security Exchange Name Title of 12(g) Security Security Reporting Obligation Annual Information Form Audited Annual Financial Statements Entity Well-known Seasoned Issuer Entity Voluntary Filers Entity Current Reporting Status Entity Interactive Data Current Entity Filer Category Entity Small Business Entity Emerging Growth Company Elected Not To Use the Extended Transition Period Document Accounting Standard Other Reporting Standard Item Number Entity Shell Company Entity Public Float Entity Bankruptcy Proceedings, Reporting Current Entity Common Stock, Shares Outstanding Documents Incorporated by Reference [Text Block] Schedule of Defined Benefit Plans Disclosures [Table] Defined Benefit Plan Disclosure [Line Items] ASSETS Current Assets: Cash Interest Receivable Loan Receivable - Due from Related Party Total Current Assets Other Assets Credit Facility Receivable Allowance for Credit Facility Receivable Total Other Assets TOTAL ASSETS LIABILITIES & STOCKHOLDERS’ DEFICIT Current Liabilities: Accounts Payable and accrued expenses Loans Payable - Due to Related Parties Total Current Liabilities Total Liabilities Stockholders’ Deficit Preferred Stock, par value $0.001, 50,000,000 shares Authorized,0 Issued or Outstanding at June 30, 2023 and December 31, 2022 Common Stock, par value $0.001, 100,000,000 shares Authorized,19,153,923 shares Issued and Outstanding at June 30, 2023 and December 31,2022 Additional Paid-In Capital Accumulated Deficit Total Stockholders’ Deficit TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT Statement of Financial Position [Abstract] Preferred stock, par value Preferred stock, shares authorized Preferred stock, shares issued Preferred stock, shares outstanding Common stock, par value Common stock, shares authorized Common stock, shares issued Common stock, shares outstanding Income Statement [Abstract] Revenues: Expenses: Professional fees General and administrative expense Total Operating Expenses Operating Loss Other Income (Expense) Interest Income Interest expense Total Other Income (Expense) Net Loss Loss per Common Share, Basic Loss per Common Share, Diluted Weighted Average Common Shares Outstanding, Basic Weighted Average Common Shares Outstanding, Diluted Statement [Table] Statement [Line Items] Balance Balance, shares Net Loss Balance Balance, shares Statement of Cash Flows [Abstract] CASH FLOWS FROM OPERATING ACTIVITIES: Adjustments to reconcile net loss to net cash used in operating activities: Changes In: Interest Receivable Accounts Payable and Accrued Expenses Other Current Liabilities Net Cash Used in Operating Activities CASH FLOWS FROM INVESTING ACTIVITIES: Proceeds from Repayment of Related Party Loan Loan Advanced to Related Party Net Cash Used in Investing Activities CASH FLOWS FROM FINANCING ACTIVITIES: Repayment of Related Party Loans Proceeds from Related Party Loans Net Cash (used in) provided by Financing Activities Net (Decrease) Increase in Cash Cash at Beginning of Period Cash at End of Period SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION: Cash paid during the year for: Interest SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES Deposit paid to AMIC financed with related party debt Credit Commitment funded with related party debt Organization, Consolidation and Presentation of Financial Statements [Abstract] ORGANIZATION AND NATURE OF BUSINESS GOING CONCERN Accounting Policies [Abstract] SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Investments, All Other Investments [Abstract] INVESTMENTS Commitments and Contingencies Disclosure [Abstract] CREDIT COMMITMENT Related Party Transactions [Abstract] RELATED PARTY TRANSACTIONS AND NOTE PAYABLE Equity [Abstract] STOCKHOLDERS’ DEFICIT COMMITMENTS AND CONTINGENCIES Subsequent Events [Abstract] SUBSEQUENT EVENTS Estimates Cash and Cash Equivalents Investments Valuation allowance for fixed income securities Fair Value of Financial Instruments Income Taxes Net Loss per Share Recently Issued Accounting Pronouncements Related Parties SCHEDULE OF RELATED PARTY TRANSACTION Entity incorporation, date of incorporation Equity reverse stock split Revenues Net loss Accumulated deficit Cash FDIC insured amount Cash uninsured amount Income tax likelihood Investments Collaborative Arrangement and Arrangement Other than Collaborative [Table] Collaborative Arrangement and Arrangement Other than Collaborative [Line Items] Debt instrument, term Line of credit facility, commitment fee amount Line of credit facility, maximum borrowing capacity Bearing interest percentage Increase interest percentage Debt instrument face amount Line of credit facility, additional borrowings Allowance for doubtful accounts receivable Schedule of Related Party Transactions, by Related Party [Table] Related Party Transaction [Line Items] Due to related parties Due from related party Other Receivables, Net, Current Interest expenses Due to related parties current and noncurrent Maximum borrowing capacity Debt term Line of credit facility current borrowing capacity Credit commitment fee amount Short term loan Short term Interest loan rate Loan outstanding Loan receivable from related party Consulting expenses for management costs Credit facility receivable. Allowance for credit facility receivable. Cash paid during the year for: Deposit Paid To Financed With Related Party Debt. Credit Commitment funded with related party debt Loan advanced to related parties. Valuation Allowance For Fixed Income Securities Policy [Text Block] Related Parties Policy [Text Block] Revolving Credit Facility Agreement [Member] Novea Inc. [Member] LIBOR [Member] Newpoint Financial Corp (Wyoming) [Member] Newpoint Reinsurance Limted [Member] Newpoint Capital Limited [Member] Mutual Holdings [Member] Loan Facility Agreement [Member] Mutual Holdings Inc [Member] Assets, Current AllowanceForCreditFacilityReceivable Assets, Noncurrent Assets Liabilities, Current Liabilities Equity, Attributable to Parent Liabilities and Equity Operating Expenses Operating Income (Loss) Nonoperating Income (Expense) Shares, Outstanding Increase (Decrease) in Accrued Interest Receivable, Net Net Cash Provided by (Used in) Operating Activities Net Cash Provided by (Used in) Investing Activities Repayments of Related Party Debt Net Cash Provided by (Used in) Financing Activities Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations Long-Term Investments EX-101.PRE 9 npfc-20230630_pre.xml INLINE XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE DOCUMENT XML 10 R1.htm IDEA: XBRL DOCUMENT v3.23.2
Cover - shares
 6 Months Ended
Jun. 30, 2023
Aug. 14, 2023
Cover [Abstract]    
Document Type 10-Q  
Amendment Flag false  
Document Quarterly Report true  
Document Transition Report false  
Document Period End Date Jun. 30, 2023  
Document Fiscal Period Focus Q2  
Document Fiscal Year Focus 2023  
Current Fiscal Year End Date --12-31  
Entity File Number 000-54953  
Entity Registrant Name NEWPOINT FINANCIAL CORP.  
Entity Central Index Key 0001445831  
Entity Tax Identification Number 47-2653358  
Entity Incorporation, State or Country Code DE  
Entity Address, Address Line One 433 North Camden Drive  
Entity Address, Address Line Two Suite 275  
Entity Address, City or Town Beverly Hills  
Entity Address, State or Province CA  
Entity Address, Postal Zip Code 90210  
City Area Code (860)  
Local Phone Number 574-9190  
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Entity Filer Category Non-accelerated Filer  
Entity Small Business true  
Entity Emerging Growth Company false  
Entity Shell Company false  
Entity Common Stock, Shares Outstanding   19,153,923
XML 11 R2.htm IDEA: XBRL DOCUMENT v3.23.2
Condensed Balance Sheets - USD ($)
Jun. 30, 2023
Dec. 31, 2022
Current Assets:    
Cash $ 55,730 $ 934,300
Interest Receivable 20,264 7,059
Total Current Assets 475,994 941,359
Other Assets    
Credit Facility Receivable 330,800 330,800
Allowance for Credit Facility Receivable (330,800) (330,800)
Total Other Assets
TOTAL ASSETS 475,994 941,359
Current Liabilities:    
Accounts Payable and accrued expenses 167,784 113,139
Total Current Liabilities 2,160,709 2,375,215
Total Liabilities 2,160,709 2,375,215
Stockholders’ Deficit    
Preferred Stock, par value $0.001, 50,000,000 shares Authorized,0 Issued or Outstanding at June 30, 2023 and December 31, 2022
Common Stock, par value $0.001, 100,000,000 shares Authorized,19,153,923 shares Issued and Outstanding at June 30, 2023 and December 31,2022 19,154 19,154
Additional Paid-In Capital 419,028 419,028
Accumulated Deficit (2,122,897) (1,872,038)
Total Stockholders’ Deficit (1,684,715) (1,433,856)
TOTAL LIABILITIES AND STOCKHOLDERS’ DEFICIT 475,994 941,359
Related Party [Member]    
Current Assets:    
Loan Receivable - Due from Related Party 400,000 [1]
Current Liabilities:    
Loans Payable - Due to Related Parties $ 1,992,925 $ 2,262,076
[1] On March 15, 2023, the Company entered into a loan facility agreement to lend up to $1,000,000 to Mutual Holdings Inc. which is an entity with shared directors of the Company. On March 21, 2023, the Company advanced $500,000 to Mutual Holdings Inc. The loan has been agreed to be repaid within 12 months, and interest on the loan is at a flat rate of 10% of borrowed amount and is due monthly. The loan will be utilized by Mutual Holdings Inc. to provide financing capital to Mutual Underwriters Inc. Interest income on the outstanding loan is $13,151 for the six months ended June 30, 2023. Mutual Holdings has repaid $100,000 on June 16, 2023. As of June 30, 2023 $400,000 is due from Mutual Holdings and is included in loan receivable - from related party in the accompanying balance sheet.
XML 12 R3.htm IDEA: XBRL DOCUMENT v3.23.2
Condensed Balance Sheets (Parenthetical) - $ / shares
Jun. 30, 2023
Dec. 31, 2022
Statement of Financial Position [Abstract]    
Preferred stock, par value $ 0.001 $ 0.001
Preferred stock, shares authorized 50,000,000 50,000,000
Preferred stock, shares issued 0 0
Preferred stock, shares outstanding 0 0
Common stock, par value $ 0.001 $ 0.001
Common stock, shares authorized 100,000,000 100,000,000
Common stock, shares issued 19,153,923 19,153,923
Common stock, shares outstanding 19,153,923 19,153,923
XML 13 R4.htm IDEA: XBRL DOCUMENT v3.23.2
Condensed Statements of Operations (Unaudited) - USD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2023
Jun. 30, 2022
Jun. 30, 2023
Jun. 30, 2022
Income Statement [Abstract]        
Revenues:
Expenses:        
Professional fees 73,309 91,994 183,043 106,450
General and administrative expense 31,630 63,389 101,789 84,010
Total Operating Expenses 104,939 155,383 284,832 190,460
Operating Loss (104,939) (155,383) (284,832) (190,460)
Other Income (Expense)        
Interest Income 23,685 7,125 33,973 11,985
Interest expense (108,086) (250,553)
Total Other Income (Expense) 23,685 (100,961) 33,973 (238,568)
Net Loss $ (81,254) $ (256,344) $ (250,859) $ (429,028)
Loss per Common Share, Basic $ (0.0042) $ (0.0134) $ (0.0131) $ (0.0224)
Loss per Common Share, Diluted $ (0.0042) $ (0.0134) $ (0.0131) $ (0.0224)
Weighted Average Common Shares Outstanding, Basic 19,153,923 19,153,923 19,153,923 19,153,923
Weighted Average Common Shares Outstanding, Diluted 19,153,923 19,153,923 19,153,923 19,153,923
XML 14 R5.htm IDEA: XBRL DOCUMENT v3.23.2
Condensed Statement of Stockholders' Deficit (Unaudited) - USD ($)
Preferred Stock [Member]
Common Stock [Member]
Additional Paid-in Capital [Member]
Retained Earnings [Member]
Total
Balance at Dec. 31, 2021 $ 19,154 $ 419,028 $ (532,090) $ (93,908)
Balance, shares at Dec. 31, 2021 19,153,923      
Net Loss (172,684) (172,684)
Balance at Mar. 31, 2022 $ 19,154 419,028 (704,774) (266,592)
Balance, shares at Mar. 31, 2022 19,153,923      
Balance at Dec. 31, 2021 $ 19,154 419,028 (532,090) (93,908)
Balance, shares at Dec. 31, 2021 19,153,923      
Net Loss         (429,028)
Balance at Jun. 30, 2022 $ 19,154 419,028 (961,118) (522,936)
Balance, shares at Jun. 30, 2022 19,153,923      
Balance at Mar. 31, 2022 $ 19,154 419,028 (704,774) (266,592)
Balance, shares at Mar. 31, 2022 19,153,923      
Net Loss (256,344) (256,344)
Balance at Jun. 30, 2022 $ 19,154 419,028 (961,118) (522,936)
Balance, shares at Jun. 30, 2022 19,153,923      
Balance at Dec. 31, 2022 $ 19,154 419,028 (1,872,038) (1,433,856)
Balance, shares at Dec. 31, 2022 19,153,923      
Net Loss (169,605) (169,605)
Balance at Mar. 31, 2023 $ 19,154 419,028 (2,041,643) (1,603,461)
Balance, shares at Mar. 31, 2023 19,153,923      
Balance at Dec. 31, 2022 $ 19,154 419,028 (1,872,038) (1,433,856)
Balance, shares at Dec. 31, 2022 19,153,923      
Net Loss         (250,859)
Balance at Jun. 30, 2023 $ 19,154 419,028 (2,122,897) (1,684,715)
Balance, shares at Jun. 30, 2023 19,153,923      
Balance at Mar. 31, 2023 $ 19,154 419,028 (2,041,643) (1,603,461)
Balance, shares at Mar. 31, 2023 19,153,923      
Net Loss (81,254) (81,254)
Balance at Jun. 30, 2023 $ 19,154 $ 419,028 $ (2,122,897) $ (1,684,715)
Balance, shares at Jun. 30, 2023 19,153,923      
XML 15 R6.htm IDEA: XBRL DOCUMENT v3.23.2
Condensed Statement of Cash Flows (Unaudited) - USD ($)
 6 Months Ended
Jun. 30, 2023
Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:    
Net Loss $ (250,859) $ (429,028)
Changes In:    
Interest Receivable (13,205) (7,125)
Accounts Payable and Accrued Expenses 54,645 (25,000)
Other Current Liabilities 40,000
Net Cash Used in Operating Activities (209,419) (421,153)
CASH FLOWS FROM INVESTING ACTIVITIES:    
Proceeds from Repayment of Related Party Loan 100,000  
Loan Advanced to Related Party (500,000)
Net Cash Used in Investing Activities (400,000)
CASH FLOWS FROM FINANCING ACTIVITIES:    
Repayment of Related Party Loans (269,151)  
Proceeds from Related Party Loans 454,853
Net Cash (used in) provided by Financing Activities (269,151) 454,853
Net (Decrease) Increase in Cash (878,570) 33,700
Cash at Beginning of Period 934,300 5,843
Cash at End of Period 55,730 39,543
Cash paid during the year for:    
Interest
SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES    
Deposit paid to AMIC financed with related party debt 0 1,000,000
Credit Commitment funded with related party debt $ 0 $ 167,300
XML 16 R7.htm IDEA: XBRL DOCUMENT v3.23.2
ORGANIZATION AND NATURE OF BUSINESS
 6 Months Ended
Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
ORGANIZATION AND NATURE OF BUSINESS

NOTE 1 – ORGANIZATION AND NATURE OF BUSINESS

 

Newpoint Financial Corp. (“Newpoint”, “the Company”) was incorporated in the State of Delaware on November 16, 2005 under the name Blue Ribbon Pyrocool, Inc. (“Blue Ribbon”). Blue Ribbon changed its name to Classic Rules Judo Championships, Inc. on July 15, 2008 then to Judo Capital Corp on February 15, 2017. The Company formed a subsidiary in the State of Connecticut on August 13, 2008 named Classic Rules World Judo Championships, Inc. to develop an annual judo championship tournament, this subsidiary is no longer active and has ceased to exist.

 

On June 2, 2014, the Company ceased its principal activities of hosting and sponsoring judo tournaments and dissolved Classic Rules World Judo Championships, Inc. The Company had planned to operate in real estate investment market focused in the New York City metropolitan area. On February 28, 2018, the Company ceased its plans to operate in the real estate investment market. On January 19, 2021, the Company had a 500-1 reverse stock split with FINRA and Change of Control. On February 9, 2021, new officers and directors were elected and the name of the Company was changed to Newpoint Financial Corp. (Delaware) on February 12, 2021.

 
XML 17 R8.htm IDEA: XBRL DOCUMENT v3.23.2
GOING CONCERN
 6 Months Ended
Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
GOING CONCERN

NOTE 2 – GOING CONCERN

 

The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has no revenue and has generated net losses of $250,859 and $429,028 during the six months ended June 30, 2023 and June 30, 2022, respectively. The Company has an accumulated deficit of $2,122,897 and $1,872,038 as of June 30, 2023 and December 31, 2022, respectively, and has experienced negative cash flows from operations. These circumstances raise doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.

 

The Company to date has been financially supported by related party entities which are also owned by the majority shareholders of the Company. The Company will continue to be financially supported by related party entities until such time as the company generates sufficient cashflow to support its expense requirements or completes an external capital raising.

 
XML 18 R9.htm IDEA: XBRL DOCUMENT v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
 6 Months Ended
Jun. 30, 2023
Accounting Policies [Abstract]  
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NOTE 3. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

 

Estimates

 

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and expenses during the reporting period. On an on-going basis, the Company evaluates its estimates. Actual results and outcomes may differ materially from the estimates as additional information becomes known.

 

Cash and Cash Equivalents

 

Cash and cash equivalents includes highly liquid instruments with original maturities of three months or less.

 

Deposits held at financial institutions insured by the Federal Deposit Insurance Corporation (FDIC) are insured up to $250,000. At times cash balances may exceed the FDIC insured limit. As of June 30, 2023, and December 31, 2022 the Company’s uninsured cash balances on deposit totalled approximately $0 and $684,300, respectively.

 

 

Investments

 

Short-term investments, Fixed maturities and equity securities

 

Short-term investments comprise investments with a maturity greater than three months up to one year from the date of purchase. Short-term investments are carried at fair value, with realized and unrealized gains and losses included in net earnings are reported as net realized and unrealized gains and losses, respectively.

 

Investments in debt securities that are bought and held principally for the purpose of selling them in the near term are classified as trading securities. Trading securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period included in earnings. Debt securities held as investments that the Company classifies as held-to-maturity securities are recorded at amortized cost, net of a valuation allowance for credit losses. Investments in debt securities not classified as either held-to-maturity or trading securities are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value, with the change in fair value during the period excluded from earnings and recorded net of tax as a component of other comprehensive income.

 

Investments in Equity securities are reported at fair value with realized and unrealized gains and losses included in net earnings are reported as net realized and unrealized gains and losses, respectively. If there are no readily determinable fair values, investments in equity securities are measured at cost less impairment.

 

Valuation allowance for fixed income securities

 

Management evaluates current expected credit losses (“CECL”) for all Held-to-Maturity (“HTM”) securities each quarter. The HTM securities are evaluated for potential credit loss on investments not measured at fair value through net earnings. Our allowance for credit losses is derived based on various data sources, multiple key inputs and forecast scenarios. These include default rates specific to the individual security, vintage of the security, geography of the issuer of the security, industry analyst reports, credit ratings and consensus economic forecasts. Securities that meet any one of the criteria included above will be subject to a discounted cash flow analysis by comparing the present value of expected future cash flows with the amortized cost basis. Projected cash flows are driven primarily by assumptions regarding probability of default and the timing and amount of recoveries associated with defaults.

 

Fair Value of Financial Instruments

 

The Company measures certain financial assets and liabilities at fair value based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The carrying value of cash and cash equivalents and accounts payable approximate their fair value because of the short-term nature of these instruments and their liquidity. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.

 

Income Taxes

 

Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carryforwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized.

 

The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of June 30, 2023 and December 31, 2022 the Company has not recorded any unrecognized tax benefits.

 


Net Loss per Share

 

The computation of basic net loss per common share is based on the weighted average number of shares that were outstanding during the year. The computation of diluted net loss per common share is based on the weighted average number of shares used in the basic net loss per share calculation plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding using the treasury stock method.

 

Recently Issued Accounting Pronouncements

 

The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable to the Company, it has not identified any standards that it believes merit further discussion. The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant impact on its financial position, results of operations, or cash flows.

 

Related Parties

 

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

 

Pursuant to Section 850-10-20 the related parties include (a) affiliates of the registrant; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

 

The financial statements include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; (c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.

 

 
XML 19 R10.htm IDEA: XBRL DOCUMENT v3.23.2
INVESTMENTS
 6 Months Ended
Jun. 30, 2023
Investments, All Other Investments [Abstract]  
INVESTMENTS

NOTE 4 – INVESTMENTS

 

As at December 31, 2022, management impaired the Company’s equity investment in Novea Inc., a Wyoming corporation (“Novea”) to zero. This is based on management’s best estimates of the current risk factors involved. These risk factors remain elevated given the lack of clarity regarding the future projections for Novea. As at June 30, 2023, management’s assessment of the valuation of Novea remains unchanged.

 

The Company follows U.S GAAP guidance on Fair Value Measurements, which defines fair value and establishes a fair value hierarchy organized into three levels based upon the input assumptions used in pricing assets.

 

Level 1 – Inputs have the highest reliability and are related to assets with unadjusted quoted prices in active markets

Level 2 – Inputs related to assets with quoted prices in markets that are not considered active or other than quoted prices in active markets which may include quoted prices for similar assets or liabilities or other inputs which can be

corroborated by observable market data.

Level 3 – Inputs are unobservable and are used to the extent that observable inputs do not exist.

 

The Company’s investment in the common stock of Novea is considered a level 3 investment.

 
XML 20 R11.htm IDEA: XBRL DOCUMENT v3.23.2
CREDIT COMMITMENT
 6 Months Ended
Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]  
CREDIT COMMITMENT

NOTE 5– CREDIT COMMITMENT

 

The Company entered into a five (5) year revolving credit facility agreement to provide financing to Novea dated as of December 10, 2021 (“Credit Facility”). The Credit Facility provides for a revolving credit with a commitment equal to the lesser of: (i) $5,000,000; or (ii) on any amount greater than $500,000, the lender shall only disburse any such excess up to the amount of 50% of the qualified receivables outstanding of the borrower, bearing interest at LIBOR plus 5.25%. The credit facility further stipulates that should a technical breach occur, that interest rate charged will be increased to LIBOR plus 7.25%. The outstanding principal was $330,800 as of June 30, 2023 and December 31, 2022. As of June 30, 2023 and December 31, 2022, there was $4,669,200 of additional borrowings available to Novea subject to the borrowing criteria being maintained.

 

The Company has recognized a full allowance against the $330,800 funds provided to Novea as of June 30, 2023 and December 31, 2022. The valuation allowance reflects management’s assessment that it is more likely than not that a portion of the Company’s credit facility provided will not be realized. The Company will continue to evaluate the realizability of the credit facility and may adjust the valuation allowance in future periods based on changes in the available evidence.

 
XML 21 R12.htm IDEA: XBRL DOCUMENT v3.23.2
RELATED PARTY TRANSACTIONS AND NOTE PAYABLE
 6 Months Ended
Jun. 30, 2023
Related Party Transactions [Abstract]  
RELATED PARTY TRANSACTIONS AND NOTE PAYABLE

NOTE 6 – RELATED PARTY TRANSACTIONS AND NOTE PAYABLE

 

  

June 30,

2023

  

December 31,

2022

 
Due to Related Parties          
Newpoint Financial Corp (Wyoming) (1)  $245,907   $273,747 
Newpoint Reinsurance Limited (2)  $-   $263,500 
Newpoint Capital Limited (3)  $1,747,018   $1,724,829 
Total  $1,992,925   $2,262,076 

 

  

June 30,

2023

  

December 31,

2022

 
Due from Related Party                      
Mutual Holdings (4)  $400,000   $- 
Total  $400,000   $- 

 

 

(1) Newpoint Financial Corp (a Wyoming corporation), now known as NPFC SPV 1, Inc. which is an entity owned by the Company’s principal stockholders’, entered into a Loan Facility Agreement (the “LFA”) agreement dated December 13, 2021, with the Company in connection with the Stock Purchase Agreement between the Company and Novea. The total interest expense related to the LFA with NPFC SPV 1 for 2022 was approximately $393,000 of which $245,907 and $273,747 is payable to NPFC SPV1 as of June 30, 2023 and December 31, 2022, respectively and is included in loan payable - due from related parties on the accompanying balance sheet.
   
(2) Newpoint Reinsurance Limited registered under the provisions of the Nevis business Corporation 1984 Ordinance, as amended. In December 2021, the Company entered into a Revolving Credit Facility Agreement (the “RCFA”) with Newpoint Reinsurance Company Limited, an entity owned by the Company’s majority shareholder. The RCFA provides for available borrowings up to $1,000,000 for a term of three years and an option to roll the facility. There is no interest charged on the RCFA. As of June 30, 2023 and December 31, 2022, the Company has additional available borrowings of $1,000,000 and $836,500, respectively. In addition to the RCFA note, on October, 7, 2022 Newpoint Reinsurance Limited provided $100,000 to support the Company’s working capital requirements. There is no interest charged on the borrowings. As of June 30, 2023 the Company has repaid $263,500 to Newpoint Reinsurance Limited.
   
(3) Newpoint Capital Limited (a Company registered in United Kingdom) an entity owned by the Company’s majority shareholders’, paid $1,747,018 of expenses on behalf of the Company. Of this amount $167,300 was to fund the credit commitment agreement with Novea and the remaining portion of the outstanding payable pertains to accounting, auditor fees, consulting fees and fees associated with filings with the SEC for annual and quarterly reports. There is no interest charged on the borrowings. Newpoint Capital Limited also provides administrative and accounting services to the Company. The amount outstanding is expected to be repaid once the Company has the ability to generate sufficient cashflow to settle respective related party obligation.
   
(4) On March 15, 2023, the Company entered into a loan facility agreement to lend up to $1,000,000 to Mutual Holdings Inc. which is an entity with shared directors of the Company. On March 21, 2023, the Company advanced $500,000 to Mutual Holdings Inc. The loan has been agreed to be repaid within 12 months, and interest on the loan is at a flat rate of 10% of borrowed amount and is due monthly. The loan will be utilized by Mutual Holdings Inc. to provide financing capital to Mutual Underwriters Inc. Interest income on the outstanding loan is $13,151 for the six months ended June 30, 2023. Mutual Holdings has repaid $100,000 on June 16, 2023. As of June 30, 2023 $400,000 is due from Mutual Holdings and is included in loan receivable - from related party in the accompanying balance sheet.

 

The Company entered into consulting agreements with members of management. The Company incurred $15,000 of consulting expenses for the quarter ended June 30, 2023. These amounts are included in professional fees in the accompanying statement of operations for the Quarter ended June 30, 2023. These fees will be paid by Newpoint Capital Limited on behalf of the Company and are included as part of the amounts due to Newpoint Capital Limited at June 30, 2023.

 

 
XML 22 R13.htm IDEA: XBRL DOCUMENT v3.23.2
STOCKHOLDERS’ DEFICIT
 6 Months Ended
Jun. 30, 2023
Equity [Abstract]  
STOCKHOLDERS’ DEFICIT

NOTE 7 – STOCKHOLDERS’ DEFICIT

 

Preferred Stock

 

The Company is authorized to issue 50,000,000 shares of preferred stock with a par value of $0.001 per share. There were no shares of preferred stock issued or outstanding as of June 30, 2023 or December 31, 2022.

 

Common Stock

 

The Company is authorized to issue up to 100,000,000 shares of common stock with a par value of $0.001 per share. As of June 30, 2023 and December 31, 2022 there were 19,153,923 shares of common stock issued and outstanding.

 
XML 23 R14.htm IDEA: XBRL DOCUMENT v3.23.2
COMMITMENTS AND CONTINGENCIES
 6 Months Ended
Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]  
COMMITMENTS AND CONTINGENCIES

NOTE 8 – COMMITMENTS AND CONTINGENCIES

 

On November 29, 2022, the Company filed a complaint with the United States District Court Central District of California. This action arises from Defendants Bermuda Monetary Authority (“BMA”) and its officials’ Gerald Gakundi and Susan Davis Crockwell (collectively “Defendants”) blatant, intentional bad faith malfeasance in denying Plaintiff’s Newpoint Financial Corp. application to obtain a controlling interest in a Bermudian insurance company without any, much less good, cause. The Company lodged a complaint for:

 

1. Tortious interference with existing and prospective economic advantage;

2. Negligent interference with existing and prospective economic advantage;

3. Trade libel;

4. Violation of business and professions code section 17200 and request for injunctive relief.

 

The Company has sought judgement against the Defendants for punitive and exemplary damages, fees, and an injunction, enjoining the Defendants from making defamatory statements regarding the Company.

 

The complaint filed with regard to the BMA, is likely to incur ongoing costs in relation to its legal proceedings. The company does not have a firm estimate of the expected costs as the matter is in an early stage and further disclosure of anticipated amounts may prejudice proceedings.

 
XML 24 R15.htm IDEA: XBRL DOCUMENT v3.23.2
SUBSEQUENT EVENTS
 6 Months Ended
Jun. 30, 2023
Subsequent Events [Abstract]  
SUBSEQUENT EVENTS

NOTE 9 – SUBSEQUENT EVENTS

 

The Company evaluated subsequent events through the date of this filing and concluded there were no material

subsequent events requiring adjustment to or disclosure in these interim condensed financial statements.
XML 25 R16.htm IDEA: XBRL DOCUMENT v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)
 6 Months Ended
Jun. 30, 2023
Accounting Policies [Abstract]  
Estimates

Estimates

 

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and expenses during the reporting period. On an on-going basis, the Company evaluates its estimates. Actual results and outcomes may differ materially from the estimates as additional information becomes known.

 
Cash and Cash Equivalents

Cash and Cash Equivalents

 

Cash and cash equivalents includes highly liquid instruments with original maturities of three months or less.

 

Deposits held at financial institutions insured by the Federal Deposit Insurance Corporation (FDIC) are insured up to $250,000. At times cash balances may exceed the FDIC insured limit. As of June 30, 2023, and December 31, 2022 the Company’s uninsured cash balances on deposit totalled approximately $0 and $684,300, respectively.

 

 
Investments

Investments

 

Short-term investments, Fixed maturities and equity securities

 

Short-term investments comprise investments with a maturity greater than three months up to one year from the date of purchase. Short-term investments are carried at fair value, with realized and unrealized gains and losses included in net earnings are reported as net realized and unrealized gains and losses, respectively.

 

Investments in debt securities that are bought and held principally for the purpose of selling them in the near term are classified as trading securities. Trading securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period included in earnings. Debt securities held as investments that the Company classifies as held-to-maturity securities are recorded at amortized cost, net of a valuation allowance for credit losses. Investments in debt securities not classified as either held-to-maturity or trading securities are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value, with the change in fair value during the period excluded from earnings and recorded net of tax as a component of other comprehensive income.

 

Investments in Equity securities are reported at fair value with realized and unrealized gains and losses included in net earnings are reported as net realized and unrealized gains and losses, respectively. If there are no readily determinable fair values, investments in equity securities are measured at cost less impairment.

 
Valuation allowance for fixed income securities

Valuation allowance for fixed income securities

 

Management evaluates current expected credit losses (“CECL”) for all Held-to-Maturity (“HTM”) securities each quarter. The HTM securities are evaluated for potential credit loss on investments not measured at fair value through net earnings. Our allowance for credit losses is derived based on various data sources, multiple key inputs and forecast scenarios. These include default rates specific to the individual security, vintage of the security, geography of the issuer of the security, industry analyst reports, credit ratings and consensus economic forecasts. Securities that meet any one of the criteria included above will be subject to a discounted cash flow analysis by comparing the present value of expected future cash flows with the amortized cost basis. Projected cash flows are driven primarily by assumptions regarding probability of default and the timing and amount of recoveries associated with defaults.

 
Fair Value of Financial Instruments

Fair Value of Financial Instruments

 

The Company measures certain financial assets and liabilities at fair value based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The carrying value of cash and cash equivalents and accounts payable approximate their fair value because of the short-term nature of these instruments and their liquidity. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.

 
Income Taxes

Income Taxes

 

Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carryforwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized.

 

The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As of June 30, 2023 and December 31, 2022 the Company has not recorded any unrecognized tax benefits.

 
Net Loss per Share

Net Loss per Share

 

The computation of basic net loss per common share is based on the weighted average number of shares that were outstanding during the year. The computation of diluted net loss per common share is based on the weighted average number of shares used in the basic net loss per share calculation plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding using the treasury stock method.

 
Recently Issued Accounting Pronouncements

Recently Issued Accounting Pronouncements

 

The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable to the Company, it has not identified any standards that it believes merit further discussion. The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant impact on its financial position, results of operations, or cash flows.

 
Related Parties

Related Parties

 

The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.

 

Pursuant to Section 850-10-20 the related parties include (a) affiliates of the registrant; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.

 

The financial statements include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; (c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
XML 26 R17.htm IDEA: XBRL DOCUMENT v3.23.2
RELATED PARTY TRANSACTIONS AND NOTE PAYABLE (Tables)
 6 Months Ended
Jun. 30, 2023
Related Party Transactions [Abstract]  
SCHEDULE OF RELATED PARTY TRANSACTION

  

June 30,

2023

  

December 31,

2022

 
Due to Related Parties          
Newpoint Financial Corp (Wyoming) (1)  $245,907   $273,747 
Newpoint Reinsurance Limited (2)  $-   $263,500 
Newpoint Capital Limited (3)  $1,747,018   $1,724,829 
Total  $1,992,925   $2,262,076 

 

  

June 30,

2023

  

December 31,

2022

 
Due from Related Party                      
Mutual Holdings (4)  $400,000   $- 
Total  $400,000   $- 

 

 

(1) Newpoint Financial Corp (a Wyoming corporation), now known as NPFC SPV 1, Inc. which is an entity owned by the Company’s principal stockholders’, entered into a Loan Facility Agreement (the “LFA”) agreement dated December 13, 2021, with the Company in connection with the Stock Purchase Agreement between the Company and Novea. The total interest expense related to the LFA with NPFC SPV 1 for 2022 was approximately $393,000 of which $245,907 and $273,747 is payable to NPFC SPV1 as of June 30, 2023 and December 31, 2022, respectively and is included in loan payable - due from related parties on the accompanying balance sheet.
   
(2) Newpoint Reinsurance Limited registered under the provisions of the Nevis business Corporation 1984 Ordinance, as amended. In December 2021, the Company entered into a Revolving Credit Facility Agreement (the “RCFA”) with Newpoint Reinsurance Company Limited, an entity owned by the Company’s majority shareholder. The RCFA provides for available borrowings up to $1,000,000 for a term of three years and an option to roll the facility. There is no interest charged on the RCFA. As of June 30, 2023 and December 31, 2022, the Company has additional available borrowings of $1,000,000 and $836,500, respectively. In addition to the RCFA note, on October, 7, 2022 Newpoint Reinsurance Limited provided $100,000 to support the Company’s working capital requirements. There is no interest charged on the borrowings. As of June 30, 2023 the Company has repaid $263,500 to Newpoint Reinsurance Limited.
   
(3) Newpoint Capital Limited (a Company registered in United Kingdom) an entity owned by the Company’s majority shareholders’, paid $1,747,018 of expenses on behalf of the Company. Of this amount $167,300 was to fund the credit commitment agreement with Novea and the remaining portion of the outstanding payable pertains to accounting, auditor fees, consulting fees and fees associated with filings with the SEC for annual and quarterly reports. There is no interest charged on the borrowings. Newpoint Capital Limited also provides administrative and accounting services to the Company. The amount outstanding is expected to be repaid once the Company has the ability to generate sufficient cashflow to settle respective related party obligation.
   
(4) On March 15, 2023, the Company entered into a loan facility agreement to lend up to $1,000,000 to Mutual Holdings Inc. which is an entity with shared directors of the Company. On March 21, 2023, the Company advanced $500,000 to Mutual Holdings Inc. The loan has been agreed to be repaid within 12 months, and interest on the loan is at a flat rate of 10% of borrowed amount and is due monthly. The loan will be utilized by Mutual Holdings Inc. to provide financing capital to Mutual Underwriters Inc. Interest income on the outstanding loan is $13,151 for the six months ended June 30, 2023. Mutual Holdings has repaid $100,000 on June 16, 2023. As of June 30, 2023 $400,000 is due from Mutual Holdings and is included in loan receivable - from related party in the accompanying balance sheet.
XML 27 R18.htm IDEA: XBRL DOCUMENT v3.23.2
ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)
 6 Months Ended
Jan. 19, 2021
Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Entity incorporation, date of incorporation   Nov. 16, 2005
Equity reverse stock split 500-1 reverse stock split  
XML 28 R19.htm IDEA: XBRL DOCUMENT v3.23.2
GOING CONCERN (Details Narrative) - USD ($)
 3 Months Ended 6 Months Ended
Jun. 30, 2023
Mar. 31, 2023
Jun. 30, 2022
Mar. 31, 2022
Jun. 30, 2023
Jun. 30, 2022
Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]              
Revenues      
Net loss 81,254 $ 169,605 $ 256,344 $ 172,684 250,859 $ 429,028  
Accumulated deficit $ 2,122,897       $ 2,122,897   $ 1,872,038
XML 29 R20.htm IDEA: XBRL DOCUMENT v3.23.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
 6 Months Ended
Jun. 30, 2023
Dec. 31, 2022
Accounting Policies [Abstract]    
Cash FDIC insured amount $ 250,000  
Cash uninsured amount $ 0 $ 684,300
Income tax likelihood 50% likelihood  
XML 30 R21.htm IDEA: XBRL DOCUMENT v3.23.2
INVESTMENTS (Details Narrative)
Dec. 31, 2022
USD ($)
Investments, All Other Investments [Abstract]  
Investments
XML 31 R22.htm IDEA: XBRL DOCUMENT v3.23.2
CREDIT COMMITMENT (Details Narrative) - USD ($)
Dec. 10, 2021
Jun. 30, 2023
Dec. 31, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]      
Debt instrument face amount   $ 330,800 $ 330,800
Allowance for doubtful accounts receivable   330,800 330,800
Revolving Credit Facility Agreement [Member] | Novea Inc. [Member]      
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]      
Debt instrument, term 5 years    
Line of credit facility, commitment fee amount $ 5,000,000    
Line of credit facility, maximum borrowing capacity $ 500,000    
Line of credit facility, additional borrowings   $ 4,669,200 $ 4,669,200
Revolving Credit Facility Agreement [Member] | Novea Inc. [Member] | LIBOR [Member]      
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]      
Bearing interest percentage 5.25%    
Increase interest percentage 7.25%    
XML 32 R23.htm IDEA: XBRL DOCUMENT v3.23.2
SCHEDULE OF RELATED PARTY TRANSACTION (Details) - Related Party [Member] - USD ($)
Jun. 30, 2023
Dec. 31, 2022
Related Party Transaction [Line Items]    
Due to related parties $ 1,992,925 $ 2,262,076
Due from related party 400,000 [1]
Other Receivables, Net, Current [1]  
Newpoint Financial Corp (Wyoming) [Member]    
Related Party Transaction [Line Items]    
Due to related parties [2] 245,907 273,747
Newpoint Reinsurance Limted [Member]    
Related Party Transaction [Line Items]    
Due to related parties [3] 263,500
Newpoint Capital Limited [Member]    
Related Party Transaction [Line Items]    
Due to related parties [4] 1,747,018 1,724,829
Mutual Holdings [Member]    
Related Party Transaction [Line Items]    
Due from related party [1] $ 400,000  
Other Receivables, Net, Current [1]  
[1] On March 15, 2023, the Company entered into a loan facility agreement to lend up to $1,000,000 to Mutual Holdings Inc. which is an entity with shared directors of the Company. On March 21, 2023, the Company advanced $500,000 to Mutual Holdings Inc. The loan has been agreed to be repaid within 12 months, and interest on the loan is at a flat rate of 10% of borrowed amount and is due monthly. The loan will be utilized by Mutual Holdings Inc. to provide financing capital to Mutual Underwriters Inc. Interest income on the outstanding loan is $13,151 for the six months ended June 30, 2023. Mutual Holdings has repaid $100,000 on June 16, 2023. As of June 30, 2023 $400,000 is due from Mutual Holdings and is included in loan receivable - from related party in the accompanying balance sheet.
[2] Newpoint Financial Corp (a Wyoming corporation), now known as NPFC SPV 1, Inc. which is an entity owned by the Company’s principal stockholders’, entered into a Loan Facility Agreement (the “LFA”) agreement dated December 13, 2021, with the Company in connection with the Stock Purchase Agreement between the Company and Novea. The total interest expense related to the LFA with NPFC SPV 1 for 2022 was approximately $393,000 of which $245,907 and $273,747 is payable to NPFC SPV1 as of June 30, 2023 and December 31, 2022, respectively and is included in loan payable - due from related parties on the accompanying balance sheet.
[3] Newpoint Reinsurance Limited registered under the provisions of the Nevis business Corporation 1984 Ordinance, as amended. In December 2021, the Company entered into a Revolving Credit Facility Agreement (the “RCFA”) with Newpoint Reinsurance Company Limited, an entity owned by the Company’s majority shareholder. The RCFA provides for available borrowings up to $1,000,000 for a term of three years and an option to roll the facility. There is no interest charged on the RCFA. As of June 30, 2023 and December 31, 2022, the Company has additional available borrowings of $1,000,000 and $836,500, respectively. In addition to the RCFA note, on October, 7, 2022 Newpoint Reinsurance Limited provided $100,000 to support the Company’s working capital requirements. There is no interest charged on the borrowings. As of June 30, 2023 the Company has repaid $263,500 to Newpoint Reinsurance Limited.
[4] Newpoint Capital Limited (a Company registered in United Kingdom) an entity owned by the Company’s majority shareholders’, paid $1,747,018 of expenses on behalf of the Company. Of this amount $167,300 was to fund the credit commitment agreement with Novea and the remaining portion of the outstanding payable pertains to accounting, auditor fees, consulting fees and fees associated with filings with the SEC for annual and quarterly reports. There is no interest charged on the borrowings. Newpoint Capital Limited also provides administrative and accounting services to the Company. The amount outstanding is expected to be repaid once the Company has the ability to generate sufficient cashflow to settle respective related party obligation.
XML 33 R24.htm IDEA: XBRL DOCUMENT v3.23.2
SCHEDULE OF RELATED PARTY TRANSACTION (Details) (Parenthetical) - USD ($)
 3 Months Ended 6 Months Ended 12 Months Ended
Mar. 21, 2023
Dec. 10, 2021
Jun. 30, 2023
Jun. 30, 2022
Jun. 30, 2023
Jun. 30, 2022
Dec. 31, 2021
Jun. 16, 2023
Mar. 15, 2023
Dec. 31, 2022
Oct. 07, 2022
Related Party Transaction [Line Items]                      
Interest expenses     $ 108,086 $ 250,553          
Revolving Credit Facility Agreement [Member] | Newpoint Reinsurance Limted [Member]                      
Related Party Transaction [Line Items]                      
Maximum borrowing capacity             $ 1,000,000        
Debt term             3 years        
Line of credit facility current borrowing capacity     1,000,000   1,000,000         $ 836,500  
Loan Facility Agreement [Member] | Mutual Holdings Inc [Member]                      
Related Party Transaction [Line Items]                      
Short term loan $ 500,000               $ 1,000,000    
Short term Interest loan rate 10.00%                    
Loan outstanding     13,151   13,151            
Loan receivable from related party     400,000   400,000            
Related Party [Member]                      
Related Party Transaction [Line Items]                      
Due to related parties current and noncurrent     1,992,925   1,992,925         2,262,076  
Loan receivable from related party     400,000 [1]   400,000 [1]          
Related Party [Member] | Newpoint Reinsurance Limted [Member]                      
Related Party Transaction [Line Items]                      
Due to related parties current and noncurrent     263,500   263,500           $ 100,000
Related Party [Member] | Loan Facility Agreement [Member] | Mutual Holdings Inc [Member]                      
Related Party Transaction [Line Items]                      
Due to related parties current and noncurrent               $ 100,000      
Newpoint Financial Corp (Wyoming) [Member] | Related Party [Member]                      
Related Party Transaction [Line Items]                      
Interest expenses         393,000            
Due to related parties current and noncurrent [2]     245,907   245,907         273,747  
Novea Inc. [Member] | Newpoint Capital Limited [Member]                      
Related Party Transaction [Line Items]                      
Credit commitment fee amount         167,300            
Novea Inc. [Member] | Revolving Credit Facility Agreement [Member]                      
Related Party Transaction [Line Items]                      
Maximum borrowing capacity   $ 500,000                  
Debt term   5 years                  
Line of credit facility current borrowing capacity     4,669,200   4,669,200         $ 4,669,200  
Credit commitment fee amount   $ 5,000,000                  
Novea Inc. [Member] | Related Party [Member] | Newpoint Capital Limited [Member]                      
Related Party Transaction [Line Items]                      
Due to related parties current and noncurrent     $ 1,747,018   $ 1,747,018            
[1] On March 15, 2023, the Company entered into a loan facility agreement to lend up to $1,000,000 to Mutual Holdings Inc. which is an entity with shared directors of the Company. On March 21, 2023, the Company advanced $500,000 to Mutual Holdings Inc. The loan has been agreed to be repaid within 12 months, and interest on the loan is at a flat rate of 10% of borrowed amount and is due monthly. The loan will be utilized by Mutual Holdings Inc. to provide financing capital to Mutual Underwriters Inc. Interest income on the outstanding loan is $13,151 for the six months ended June 30, 2023. Mutual Holdings has repaid $100,000 on June 16, 2023. As of June 30, 2023 $400,000 is due from Mutual Holdings and is included in loan receivable - from related party in the accompanying balance sheet.
[2] Newpoint Financial Corp (a Wyoming corporation), now known as NPFC SPV 1, Inc. which is an entity owned by the Company’s principal stockholders’, entered into a Loan Facility Agreement (the “LFA”) agreement dated December 13, 2021, with the Company in connection with the Stock Purchase Agreement between the Company and Novea. The total interest expense related to the LFA with NPFC SPV 1 for 2022 was approximately $393,000 of which $245,907 and $273,747 is payable to NPFC SPV1 as of June 30, 2023 and December 31, 2022, respectively and is included in loan payable - due from related parties on the accompanying balance sheet.
XML 34 R25.htm IDEA: XBRL DOCUMENT v3.23.2
RELATED PARTY TRANSACTIONS AND NOTE PAYABLE (Details Narrative)
 3 Months Ended
Jun. 30, 2023
USD ($)
Related Party Transactions [Abstract]  
Consulting expenses for management costs $ 15,000
XML 35 R26.htm IDEA: XBRL DOCUMENT v3.23.2
STOCKHOLDERS’ DEFICIT (Details Narrative) - $ / shares
Jun. 30, 2023
Dec. 31, 2022
Equity [Abstract]    
Preferred stock, shares authorized 50,000,000 50,000,000
Preferred stock, par value $ 0.001 $ 0.001
Preferred stock, shares issued 0 0
Preferred stock, shares outstanding 0 0
Common stock, shares authorized 100,000,000 100,000,000
Common stock, par value $ 0.001 $ 0.001
Common stock, shares issued 19,153,923 19,153,923
Common stock, shares outstanding 19,153,923 19,153,923
XML 36 form10-q_htm.xml IDEA: XBRL DOCUMENT 0001445831 2023-01-01 2023-06-30 0001445831 2023-08-14 0001445831 2023-06-30 0001445831 2022-12-31 0001445831 us-gaap:RelatedPartyMember 2023-06-30 0001445831 us-gaap:RelatedPartyMember 2022-12-31 0001445831 2023-04-01 2023-06-30 0001445831 2022-04-01 2022-06-30 0001445831 2022-01-01 2022-06-30 0001445831 us-gaap:PreferredStockMember 2022-12-31 0001445831 us-gaap:CommonStockMember 2022-12-31 0001445831 us-gaap:AdditionalPaidInCapitalMember 2022-12-31 0001445831 us-gaap:RetainedEarningsMember 2022-12-31 0001445831 us-gaap:PreferredStockMember 2023-03-31 0001445831 us-gaap:CommonStockMember 2023-03-31 0001445831 us-gaap:AdditionalPaidInCapitalMember 2023-03-31 0001445831 us-gaap:RetainedEarningsMember 2023-03-31 0001445831 2023-03-31 0001445831 us-gaap:PreferredStockMember 2021-12-31 0001445831 us-gaap:CommonStockMember 2021-12-31 0001445831 us-gaap:AdditionalPaidInCapitalMember 2021-12-31 0001445831 us-gaap:RetainedEarningsMember 2021-12-31 0001445831 2021-12-31 0001445831 us-gaap:PreferredStockMember 2022-03-31 0001445831 us-gaap:CommonStockMember 2022-03-31 0001445831 us-gaap:AdditionalPaidInCapitalMember 2022-03-31 0001445831 us-gaap:RetainedEarningsMember 2022-03-31 0001445831 2022-03-31 0001445831 us-gaap:PreferredStockMember 2023-01-01 2023-03-31 0001445831 us-gaap:CommonStockMember 2023-01-01 2023-03-31 0001445831 us-gaap:AdditionalPaidInCapitalMember 2023-01-01 2023-03-31 0001445831 us-gaap:RetainedEarningsMember 2023-01-01 2023-03-31 0001445831 2023-01-01 2023-03-31 0001445831 us-gaap:PreferredStockMember 2023-04-01 2023-06-30 0001445831 us-gaap:CommonStockMember 2023-04-01 2023-06-30 0001445831 us-gaap:AdditionalPaidInCapitalMember 2023-04-01 2023-06-30 0001445831 us-gaap:RetainedEarningsMember 2023-04-01 2023-06-30 0001445831 us-gaap:PreferredStockMember 2022-01-01 2022-03-31 0001445831 us-gaap:CommonStockMember 2022-01-01 2022-03-31 0001445831 us-gaap:AdditionalPaidInCapitalMember 2022-01-01 2022-03-31 0001445831 us-gaap:RetainedEarningsMember 2022-01-01 2022-03-31 0001445831 2022-01-01 2022-03-31 0001445831 us-gaap:PreferredStockMember 2022-04-01 2022-06-30 0001445831 us-gaap:CommonStockMember 2022-04-01 2022-06-30 0001445831 us-gaap:AdditionalPaidInCapitalMember 2022-04-01 2022-06-30 0001445831 us-gaap:RetainedEarningsMember 2022-04-01 2022-06-30 0001445831 us-gaap:PreferredStockMember 2023-06-30 0001445831 us-gaap:CommonStockMember 2023-06-30 0001445831 us-gaap:AdditionalPaidInCapitalMember 2023-06-30 0001445831 us-gaap:RetainedEarningsMember 2023-06-30 0001445831 us-gaap:PreferredStockMember 2022-06-30 0001445831 us-gaap:CommonStockMember 2022-06-30 0001445831 us-gaap:AdditionalPaidInCapitalMember 2022-06-30 0001445831 us-gaap:RetainedEarningsMember 2022-06-30 0001445831 2022-06-30 0001445831 2021-01-18 2021-01-19 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NoveaIncMember 2021-12-09 2021-12-10 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NoveaIncMember 2021-12-10 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:LIBORMember NPFC:NoveaIncMember 2021-12-10 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:LIBORMember NPFC:NoveaIncMember 2021-12-09 2021-12-10 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NoveaIncMember 2023-06-30 0001445831 NPFC:RevolvingCreditFacilityAgreementMember NPFC:NoveaIncMember 2022-12-31 0001445831 us-gaap:RelatedPartyMember NPFC:NewpointFinancialCorpWyomingMember 2023-06-30 0001445831 us-gaap:RelatedPartyMember NPFC:NewpointFinancialCorpWyomingMember 2022-12-31 0001445831 us-gaap:RelatedPartyMember NPFC:NewpointReinsuranceLimtedMember 2023-06-30 0001445831 us-gaap:RelatedPartyMember NPFC:NewpointReinsuranceLimtedMember 2022-12-31 0001445831 us-gaap:RelatedPartyMember NPFC:NewpointCapitalLimitedMember 2023-06-30 0001445831 us-gaap:RelatedPartyMember NPFC:NewpointCapitalLimitedMember 2022-12-31 0001445831 us-gaap:RelatedPartyMember NPFC:MutualHoldingsMember 2023-06-30 0001445831 us-gaap:RelatedPartyMember NPFC:MutualHoldingsMember 2022-12-31 0001445831 us-gaap:RelatedPartyMember NPFC:NewpointFinancialCorpWyomingMember 2023-01-01 2023-06-30 0001445831 NPFC:NewpointReinsuranceLimtedMember NPFC:RevolvingCreditFacilityAgreementMember 2021-12-31 0001445831 NPFC:NewpointReinsuranceLimtedMember NPFC:RevolvingCreditFacilityAgreementMember 2021-01-01 2021-12-31 0001445831 NPFC:NewpointReinsuranceLimtedMember NPFC:RevolvingCreditFacilityAgreementMember 2023-06-30 0001445831 NPFC:NewpointReinsuranceLimtedMember NPFC:RevolvingCreditFacilityAgreementMember 2022-12-31 0001445831 NPFC:NewpointReinsuranceLimtedMember us-gaap:RelatedPartyMember 2022-10-07 0001445831 NPFC:NewpointReinsuranceLimtedMember us-gaap:RelatedPartyMember 2023-06-30 0001445831 NPFC:NewpointCapitalLimitedMember us-gaap:RelatedPartyMember NPFC:NoveaIncMember 2023-06-30 0001445831 NPFC:NewpointCapitalLimitedMember NPFC:NoveaIncMember 2023-01-01 2023-06-30 0001445831 NPFC:MutualHoldingsIncMember NPFC:LoanFacilityAgreementMember 2023-03-15 0001445831 NPFC:MutualHoldingsIncMember NPFC:LoanFacilityAgreementMember 2023-03-21 0001445831 NPFC:MutualHoldingsIncMember NPFC:LoanFacilityAgreementMember 2023-03-19 2023-03-21 0001445831 NPFC:MutualHoldingsIncMember NPFC:LoanFacilityAgreementMember 2023-06-30 0001445831 NPFC:MutualHoldingsIncMember us-gaap:RelatedPartyMember NPFC:LoanFacilityAgreementMember 2023-06-16 iso4217:USD shares iso4217:USD shares pure 0001445831 false Q2 --12-31 10-Q true 2023-06-30 2023 false 000-54953 NEWPOINT FINANCIAL CORP. DE 47-2653358 433 North Camden Drive Suite 275 Beverly Hills CA 90210 (860) 574-9190 Yes Yes Non-accelerated Filer true false false 19153923 55730 934300 20264 7059 400000 475994 941359 330800 330800 330800 330800 475994 941359 167784 113139 1992925 2262076 2160709 2375215 2160709 2375215 0.001 0.001 50000000 50000000 0 0 0 0 0.001 0.001 100000000 100000000 19153923 19153923 19153923 19153923 19154 19154 419028 419028 -2122897 -1872038 -1684715 -1433856 475994 941359 73309 91994 183043 106450 31630 63389 101789 84010 104939 155383 284832 190460 -104939 -155383 -284832 -190460 23685 7125 33973 11985 108086 250553 23685 -100961 33973 -238568 -81254 -256344 -250859 -429028 -0.0042 -0.0042 -0.0134 -0.0134 -0.0131 -0.0131 -0.0224 -0.0224 -0.0042 -0.0134 -0.0131 -0.0224 19153923 19153923 19153923 19153923 19153923 19153923 19153923 19153923 19153923 19153923 19153923 19153923 19153923 19154 419028 -1872038 -1433856 -169605 -169605 19153923 19154 419028 -2041643 -1603461 -81254 -81254 19153923 19154 419028 -2122897 -1684715 19153923 19154 419028 -532090 -93908 -172684 -172684 19153923 19154 419028 -704774 -266592 19153923 19154 419028 -704774 -266592 -256344 -256344 19153923 19154 419028 -961118 -522936 19153923 19154 419028 -961118 -522936 -250859 -429028 13205 7125 54645 -25000 40000 -209419 -421153 100000 -500000 -400000 269151 454853 -269151 454853 -878570 33700 934300 5843 55730 39543 0 1000000 0 167300 <p id="xdx_80F_eus-gaap--NatureOfOperations_zhrxDvbeppEd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE 1 – <span id="xdx_82F_zjtKhVqL4ak4">ORGANIZATION AND NATURE OF BUSINESS</span></b></span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Newpoint Financial Corp. (“Newpoint”, “the Company”) was incorporated in the State of Delaware on <span id="xdx_906_edei--EntityIncorporationDateOfIncorporation_dd_c20230101__20230630_zz46xJE8KEU" title="Entity incorporation, date of incorporation">November 16, 2005</span> under the name Blue Ribbon Pyrocool, Inc. (“Blue Ribbon”). Blue Ribbon changed its name to Classic Rules Judo Championships, Inc. on July 15, 2008 then to Judo Capital Corp on February 15, 2017. The Company formed a subsidiary in the State of Connecticut on August 13, 2008 named Classic Rules World Judo Championships, Inc. to develop an annual judo championship tournament, this subsidiary is no longer active and has ceased to exist.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On June 2, 2014, the Company ceased its principal activities of hosting and sponsoring judo tournaments and dissolved Classic Rules World Judo Championships, Inc. The Company had planned to operate in real estate investment market focused in the New York City metropolitan area. On February 28, 2018, the Company ceased its plans to operate in the real estate investment market. On January 19, 2021, the Company had a <span id="xdx_90B_eus-gaap--StockholdersEquityReverseStockSplit_c20210118__20210119_zswGrbOa0qre" title="Equity reverse stock split">500-1 reverse stock split</span> with FINRA and Change of Control. On February 9, 2021, new officers and directors were elected and the name of the Company was changed to Newpoint Financial Corp. (Delaware) on February 12, 2021.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> 2005-11-16 500-1 reverse stock split <p id="xdx_805_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_zdza2XClTW42" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE 2 – <span id="xdx_822_zwk893JRY4Lj">GOING CONCERN</span></b></span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The accompanying financial statements have been prepared assuming the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. The Company has <span id="xdx_903_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_doxL_c20230101__20230630_zeQ2Ic2q38r8" title="Revenues::XDX::-"><span id="xdx_906_eus-gaap--RevenueFromContractWithCustomerExcludingAssessedTax_doxL_c20220101__20220630_zSuzxW2H6iUg" title="Revenues::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0418"><span style="-sec-ix-hidden: xdx2ixbrl0420">no</span></span></span></span> revenue and has generated net losses of $<span id="xdx_902_eus-gaap--NetIncomeLoss_iN_pp0p0_di_c20230101__20230630_z7shWvexR1Hf" title="Net loss">250,859</span> and $<span id="xdx_90A_eus-gaap--NetIncomeLoss_iN_pp0p0_di_c20220101__20220630_zd7lV7ZJA95i" title="Net loss">429,028</span> during the six months ended June 30, 2023 and June 30, 2022, respectively. The Company has an accumulated deficit of $<span id="xdx_90B_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20230630_zRq3TxlNiZz7" title="Accumulated deficit">2,122,897</span> and $<span id="xdx_901_eus-gaap--RetainedEarningsAccumulatedDeficit_iNI_di_c20221231_zMECqUN6B2wg" title="Accumulated deficit">1,872,038</span> as of June 30, 2023 and December 31, 2022, respectively, and has experienced negative cash flows from operations. These circumstances raise doubt about the Company’s ability to continue as a going concern. The accompanying financial statements do not include any adjustments that might result from the outcome of this uncertainty.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company to date has been financially supported by related party entities which are also owned by the majority shareholders of the Company. The Company will continue to be financially supported by related party entities until such time as the company generates sufficient cashflow to support its expense requirements or completes an external capital raising.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b> </b></span></p> -250859 -429028 -2122897 -1872038 <p id="xdx_80D_eus-gaap--SignificantAccountingPoliciesTextBlock_zM6r1Xbl5Ov4" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE 3. <span id="xdx_827_zHdLhPp7dET6">SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</span></b></span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_84B_eus-gaap--UseOfEstimates_zQUlVwGGLzsk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_861_zuhQNGhjDQOb">Estimates</span></i></span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and expenses during the reporting period. On an on-going basis, the Company evaluates its estimates. Actual results and outcomes may differ materially from the estimates as additional information becomes known.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_847_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z1ym160bU9v5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_861_zl5BYY6sOWT9">Cash and Cash Equivalents</span></i></span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Cash and cash equivalents includes highly liquid instruments with original maturities of three months or less.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Deposits held at financial institutions insured by the Federal Deposit Insurance Corporation (FDIC) are insured up to $<span id="xdx_902_eus-gaap--CashFDICInsuredAmount_iI_c20230630_zTkCPIUlTyMh" title="Cash FDIC insured amount">250,000</span>. At times cash balances may exceed the FDIC insured limit. As of June 30, 2023, and December 31, 2022 the Company’s uninsured cash balances on deposit totalled approximately $<span id="xdx_90F_eus-gaap--CashUninsuredAmount_iI_c20230630_zLoo0e92Ise9" title="Cash uninsured amount">0</span> and $<span id="xdx_904_eus-gaap--CashUninsuredAmount_iI_c20221231_zSodij3zTOmf" title="Cash uninsured amount">684,300</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i> </i></span></p> <p id="xdx_84E_eus-gaap--InvestmentPolicyTextBlock_zkXBgy4EjSKd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_866_zTkHfPuHJ386">Investments</span> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i>Short-term investments, Fixed maturities and equity securities</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Short-term investments comprise investments with a maturity greater than three months up to one year from the date of purchase. Short-term investments are carried at fair value, with realized and unrealized gains and losses included in net earnings are reported as net realized and unrealized gains and losses, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Investments in debt securities that are bought and held principally for the purpose of selling them in the near term are classified as trading securities. Trading securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period included in earnings. Debt securities held as investments that the Company classifies as held-to-maturity securities are recorded at amortized cost, net of a valuation allowance for credit losses. Investments in debt securities not classified as either held-to-maturity or trading securities are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value, with the change in fair value during the period excluded from earnings and recorded net of tax as a component of other comprehensive income.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Investments in Equity securities are reported at fair value with realized and unrealized gains and losses included in net earnings are reported as net realized and unrealized gains and losses, respectively. If there are no readily determinable fair values, investments in equity securities are measured at cost less impairment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_84C_ecustom--ValuationAllowanceForFixedIncomeSecuritiesPolicyTextBlock_zU2JgiQV9Pqh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_86A_zZi1wA8gs5O9">Valuation allowance for fixed income securities</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Management evaluates current expected credit losses (“CECL”) for all Held-to-Maturity (“HTM”) securities each quarter. The HTM securities are evaluated for potential credit loss on investments not measured at fair value through net earnings. Our allowance for credit losses is derived based on various data sources, multiple key inputs and forecast scenarios. These include default rates specific to the individual security, vintage of the security, geography of the issuer of the security, industry analyst reports, credit ratings and consensus economic forecasts. Securities that meet any one of the criteria included above will be subject to a discounted cash flow analysis by comparing the present value of expected future cash flows with the amortized cost basis. Projected cash flows are driven primarily by assumptions regarding probability of default and the timing and amount of recoveries associated with defaults.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i> </i></span></p> <p id="xdx_84F_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zcwIwJxE0Pjb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_861_zL0JhE0AnvVb">Fair Value of Financial Instruments</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company measures certain financial assets and liabilities at fair value based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The carrying value of cash and cash equivalents and accounts payable approximate their fair value because of the short-term nature of these instruments and their liquidity. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_845_eus-gaap--IncomeTaxPolicyTextBlock_zRY16N5W2XWi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_866_zgK6TXwq3oLc">Income Taxes</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carryforwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than <span id="xdx_903_eus-gaap--IncomeTaxExaminationLikelihoodOfUnfavorableSettlement_c20230101__20230630_zyyUdUfN20dk" title="Income tax likelihood">50% likelihood</span> of being realized upon ultimate settlement. As of June 30, 2023 and December 31, 2022 the Company has not recorded any unrecognized tax benefits.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><br/></i></span></p> <p id="xdx_84F_eus-gaap--EarningsPerSharePolicyTextBlock_zH154PVe8fb3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_864_zfKBnmX4kUIl">Net Loss per Share</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The computation of basic net loss per common share is based on the weighted average number of shares that were outstanding during the year. The computation of diluted net loss per common share is based on the weighted average number of shares used in the basic net loss per share calculation plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding using the treasury stock method.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zEZOodocPEq" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_861_zqgI14jl0XY4">Recently Issued Accounting Pronouncements</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable to the Company, it has not identified any standards that it believes merit further discussion. The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant impact on its financial position, results of operations, or cash flows.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_847_ecustom--RelatedPartiesPolicyTextBlock_zjkerxaghXTj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_86C_zyP86lNGIrGh">Related Parties</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Pursuant to Section 850-10-20 the related parties include (a) affiliates of the registrant; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The financial statements include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; (c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.</span></p> <p id="xdx_85A_zBEGNHFK72p6" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b> </b></span></p> <p id="xdx_84B_eus-gaap--UseOfEstimates_zQUlVwGGLzsk" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_861_zuhQNGhjDQOb">Estimates</span></i></span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and expenses during the reporting period. On an on-going basis, the Company evaluates its estimates. Actual results and outcomes may differ materially from the estimates as additional information becomes known.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_847_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_z1ym160bU9v5" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_861_zl5BYY6sOWT9">Cash and Cash Equivalents</span></i></span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Cash and cash equivalents includes highly liquid instruments with original maturities of three months or less.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Deposits held at financial institutions insured by the Federal Deposit Insurance Corporation (FDIC) are insured up to $<span id="xdx_902_eus-gaap--CashFDICInsuredAmount_iI_c20230630_zTkCPIUlTyMh" title="Cash FDIC insured amount">250,000</span>. At times cash balances may exceed the FDIC insured limit. As of June 30, 2023, and December 31, 2022 the Company’s uninsured cash balances on deposit totalled approximately $<span id="xdx_90F_eus-gaap--CashUninsuredAmount_iI_c20230630_zLoo0e92Ise9" title="Cash uninsured amount">0</span> and $<span id="xdx_904_eus-gaap--CashUninsuredAmount_iI_c20221231_zSodij3zTOmf" title="Cash uninsured amount">684,300</span>, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i> </i></span></p> 250000 0 684300 <p id="xdx_84E_eus-gaap--InvestmentPolicyTextBlock_zkXBgy4EjSKd" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_866_zTkHfPuHJ386">Investments</span> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i>Short-term investments, Fixed maturities and equity securities</i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Short-term investments comprise investments with a maturity greater than three months up to one year from the date of purchase. Short-term investments are carried at fair value, with realized and unrealized gains and losses included in net earnings are reported as net realized and unrealized gains and losses, respectively.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Investments in debt securities that are bought and held principally for the purpose of selling them in the near term are classified as trading securities. Trading securities are recorded at fair value on the balance sheet in current assets, with the change in fair value during the period included in earnings. Debt securities held as investments that the Company classifies as held-to-maturity securities are recorded at amortized cost, net of a valuation allowance for credit losses. Investments in debt securities not classified as either held-to-maturity or trading securities are classified as available-for-sale securities. Available-for-sale securities are recorded at fair value, with the change in fair value during the period excluded from earnings and recorded net of tax as a component of other comprehensive income.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Investments in Equity securities are reported at fair value with realized and unrealized gains and losses included in net earnings are reported as net realized and unrealized gains and losses, respectively. If there are no readily determinable fair values, investments in equity securities are measured at cost less impairment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_84C_ecustom--ValuationAllowanceForFixedIncomeSecuritiesPolicyTextBlock_zU2JgiQV9Pqh" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_86A_zZi1wA8gs5O9">Valuation allowance for fixed income securities</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i> </i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Management evaluates current expected credit losses (“CECL”) for all Held-to-Maturity (“HTM”) securities each quarter. The HTM securities are evaluated for potential credit loss on investments not measured at fair value through net earnings. Our allowance for credit losses is derived based on various data sources, multiple key inputs and forecast scenarios. These include default rates specific to the individual security, vintage of the security, geography of the issuer of the security, industry analyst reports, credit ratings and consensus economic forecasts. Securities that meet any one of the criteria included above will be subject to a discounted cash flow analysis by comparing the present value of expected future cash flows with the amortized cost basis. Projected cash flows are driven primarily by assumptions regarding probability of default and the timing and amount of recoveries associated with defaults.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i> </i></span></p> <p id="xdx_84F_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zcwIwJxE0Pjb" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_861_zL0JhE0AnvVb">Fair Value of Financial Instruments</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company measures certain financial assets and liabilities at fair value based on the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants. The carrying value of cash and cash equivalents and accounts payable approximate their fair value because of the short-term nature of these instruments and their liquidity. Management is of the opinion that the Company is not exposed to significant interest or credit risks arising from these financial instruments.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_845_eus-gaap--IncomeTaxPolicyTextBlock_zRY16N5W2XWi" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_866_zgK6TXwq3oLc">Income Taxes</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Deferred income tax assets and liabilities are determined based on the estimated future tax effects of net operating loss and credit carryforwards and temporary differences between the tax basis of assets and liabilities and their respective financial reporting amounts measured at the current enacted tax rates. The Company records an estimated valuation allowance on its deferred income tax assets if it is not more likely than not that these deferred income tax assets will be realized.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company recognizes a tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than <span id="xdx_903_eus-gaap--IncomeTaxExaminationLikelihoodOfUnfavorableSettlement_c20230101__20230630_zyyUdUfN20dk" title="Income tax likelihood">50% likelihood</span> of being realized upon ultimate settlement. As of June 30, 2023 and December 31, 2022 the Company has not recorded any unrecognized tax benefits.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><br/></i></span></p> 50% likelihood <p id="xdx_84F_eus-gaap--EarningsPerSharePolicyTextBlock_zH154PVe8fb3" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_864_zfKBnmX4kUIl">Net Loss per Share</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The computation of basic net loss per common share is based on the weighted average number of shares that were outstanding during the year. The computation of diluted net loss per common share is based on the weighted average number of shares used in the basic net loss per share calculation plus the number of common shares that would be issued assuming the exercise of all potentially dilutive common shares outstanding using the treasury stock method.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_849_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zEZOodocPEq" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_861_zqgI14jl0XY4">Recently Issued Accounting Pronouncements</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company reviews new accounting standards as issued. Although some of these accounting standards issued or effective after the end of the Company’s previous fiscal year may be applicable to the Company, it has not identified any standards that it believes merit further discussion. The Company does not expect the adoption of any recently issued accounting pronouncements to have a significant impact on its financial position, results of operations, or cash flows.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_847_ecustom--RelatedPartiesPolicyTextBlock_zjkerxaghXTj" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i><span id="xdx_86C_zyP86lNGIrGh">Related Parties</span></i></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Pursuant to Section 850-10-20 the related parties include (a) affiliates of the registrant; (b) entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; (c) trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; (d) principal owners of the Company; (e) management of the Company; (f) other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and (g) Other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The financial statements include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of financial statements is not required in those statements. The disclosures shall include: (a) the nature of the relationship(s) involved; (b) description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; (c) the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and (d) amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.</span></p> <p id="xdx_806_eus-gaap--InvestmentTextBlock_zGL7N2WwwIWc" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE 4 – <span id="xdx_820_zPwzKQXBR1f3">INVESTMENTS</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">As at December 31, 2022, management impaired the Company’s equity investment in Novea Inc., a Wyoming corporation (“Novea”) to <span id="xdx_905_eus-gaap--LongTermInvestments_iI_dxL_c20221231_zpBXLOuFt676" title="Investments::XDX::-"><span style="-sec-ix-hidden: xdx2ixbrl0460">zero</span></span>. This is based on management’s best estimates of the current risk factors involved. These risk factors remain elevated given the lack of clarity regarding the future projections for Novea. As at June 30, 2023, management’s assessment of the valuation of Novea remains unchanged.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company follows U.S GAAP guidance on Fair Value Measurements, which defines fair value and establishes a fair value hierarchy organized into three levels based upon the input assumptions used in pricing assets.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Level 1 – Inputs have the highest reliability and are related to assets with unadjusted quoted prices in active markets</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Level 2 – Inputs related to assets with quoted prices in markets that are not considered active or other than quoted prices in active markets which may include quoted prices for similar assets or liabilities or other inputs which can be</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">corroborated by observable market data.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Level 3 – Inputs are unobservable and are used to the extent that observable inputs do not exist.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company’s investment in the common stock of Novea is considered a level 3 investment.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p id="xdx_807_eus-gaap--CommitmentsDisclosureTextBlock_za25ONLHUE4h" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE 5– <span id="xdx_823_z5tj279tgy77">CREDIT COMMITMENT</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company entered into a five (<span id="xdx_904_eus-gaap--DebtInstrumentTerm_dtY_c20211209__20211210__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__dei--LegalEntityAxis__custom--NoveaIncMember_z1rdyH4uNSql" title="Debt instrument, term">5</span>) year revolving credit facility agreement to provide financing to Novea dated as of December 10, 2021 (“Credit Facility”). The Credit Facility provides for a revolving credit with a commitment equal to the lesser of: (i) $<span id="xdx_90C_eus-gaap--LineOfCreditFacilityCommitmentFeeAmount_c20211209__20211210__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__dei--LegalEntityAxis__custom--NoveaIncMember_zOuUYp4C8aYj" title="Line of credit facility, commitment fee amount">5,000,000</span>; or (ii) on any amount greater than $<span id="xdx_903_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20211210__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__dei--LegalEntityAxis__custom--NoveaIncMember_zuyOowDoGnIb" title="Line of credit facility, maximum borrowing capacity">500,000</span>, the lender shall only disburse any such excess up to the amount of 50% of the qualified receivables outstanding of the borrower, bearing interest at LIBOR plus <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pid_dp_uPure_c20211210__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__dei--LegalEntityAxis__custom--NoveaIncMember__us-gaap--VariableRateAxis__custom--LIBORMember_zYUC26yEokU" title="Bearing interest percentage">5.25</span>%. The credit facility further stipulates that should a technical breach occur, that interest rate charged will be increased to LIBOR plus <span id="xdx_903_eus-gaap--DebtInstrumentInterestRateIncreaseDecrease_pid_dp_uPure_c20211209__20211210__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__dei--LegalEntityAxis__custom--NoveaIncMember__us-gaap--VariableRateAxis__custom--LIBORMember_zzfoAg6BA7tj" title="Increase interest percentage">7.25</span>%. The outstanding principal was $<span id="xdx_909_eus-gaap--DebtInstrumentFaceAmount_iI_c20230630_zbCR7YAQQ9k" title="Debt instrument face amount"><span id="xdx_901_eus-gaap--DebtInstrumentFaceAmount_iI_c20221231_zyYgecsixU78" title="Debt instrument face amount">330,800</span></span> as of June 30, 2023 and December 31, 2022. As of June 30, 2023 and December 31, 2022, there was $<span id="xdx_90D_eus-gaap--LineOfCreditFacilityCurrentBorrowingCapacity_iI_c20230630__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__dei--LegalEntityAxis__custom--NoveaIncMember_z08pD4ELPZq2" title="Line of credit facility, additional borrowings"><span id="xdx_909_eus-gaap--LineOfCreditFacilityCurrentBorrowingCapacity_iI_c20221231__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__dei--LegalEntityAxis__custom--NoveaIncMember_zu8XP2fj871h" title="Line of credit facility, additional borrowings">4,669,200</span></span> of additional borrowings available to Novea subject to the borrowing criteria being maintained.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company has recognized a full allowance against the $<span id="xdx_904_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_c20230630_zKTrE84jqxDb" title="Allowance for doubtful accounts receivable"><span id="xdx_908_eus-gaap--AllowanceForDoubtfulAccountsReceivable_iI_c20221231_zgftGrwOagdf" title="Allowance for doubtful accounts receivable">330,800</span></span> funds provided to Novea as of June 30, 2023 and December 31, 2022. The valuation allowance reflects management’s assessment that it is more likely than not that a portion of the Company’s credit facility provided will not be realized. The Company will continue to evaluate the realizability of the credit facility and may adjust the valuation allowance in future periods based on changes in the available evidence.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> P5Y 5000000 500000 0.0525 0.0725 330800 330800 4669200 4669200 330800 330800 <p id="xdx_80D_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_zgWWK2gTWAs7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE 6 – <span id="xdx_829_zSYRgRWzG2ga">RELATED PARTY TRANSACTIONS AND NOTE PAYABLE</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b><span> </span></b></span></p> <p id="xdx_892_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z39KR56PQMkl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_8B8_zRkJjfPuN746" style="display: none">SCHEDULE OF RELATED PARTY TRANSACTION</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></p></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></p></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-decoration: underline; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due to Related Parties</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 56%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Newpoint Financial Corp (Wyoming) <sup>(1)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98E_eus-gaap--OtherLiabilities_iI_c20230630__dei--LegalEntityAxis__custom--NewpointFinancialCorpWyomingMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDEp_zXVAnMeFVxtd" style="font: 10pt Times New Roman, Times, Serif; width: 18%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">245,907</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98C_eus-gaap--OtherLiabilities_iI_c20221231__dei--LegalEntityAxis__custom--NewpointFinancialCorpWyomingMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDEp_ziRTTT8k8B1f" style="font: 10pt Times New Roman, Times, Serif; width: 18%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">273,747</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4D_zUOXrzx8e2tl" style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Newpoint Reinsurance Limited <sup>(2)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98D_eus-gaap--OtherLiabilities_iI_c20230630__dei--LegalEntityAxis__custom--NewpointReinsuranceLimtedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDIp_zt0gbcRWzFbe" style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0491">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98A_eus-gaap--OtherLiabilities_iI_c20221231__dei--LegalEntityAxis__custom--NewpointReinsuranceLimtedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDIp_z8kpPjPGnYN6" style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">263,500</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td id="xdx_F4F_z44W64btkYii" style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Newpoint Capital Limited <sup>(3)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_986_eus-gaap--OtherLiabilities_iI_c20230630__dei--LegalEntityAxis__custom--NewpointCapitalLimitedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDMp_zngH0ueHTP17" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,747,018</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98B_eus-gaap--OtherLiabilities_iI_c20221231__dei--LegalEntityAxis__custom--NewpointCapitalLimitedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDMp_zLknAhBPOLWk" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,724,829</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_988_eus-gaap--OtherLiabilities_iI_c20230630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zks7I09PS2m7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,992,925</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98D_eus-gaap--OtherLiabilities_iI_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zAPasWOT3Vy9" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,262,076</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></p></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></p></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-decoration: underline; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due from Related Party</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">             </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 56%; color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Mutual Holdings <sup>(4)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_984_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20230630__dei--LegalEntityAxis__custom--MutualHoldingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDQp_zxSwgDAD3xvc" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; color: Black; text-align: right" title="Due from related party"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">400,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98A_eus-gaap--OtherReceivablesNetCurrent_iI_c20221231__dei--LegalEntityAxis__custom--MutualHoldingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDQp_zwLwP0fLKAm8" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0501">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98D_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20230630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDQp_zVCQVl3BuwD8" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right" title="Due from related party"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">400,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_988_eus-gaap--OtherReceivablesNetCurrent_iI_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDQp_zn3UItgz6C5g" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0504">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F04_zNWPiLCXg2kg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(1) </span></td> <td style="text-align: justify"><span id="xdx_F15_zWwOgjgr0ac9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Newpoint Financial Corp (a Wyoming corporation), now known as NPFC SPV 1, Inc. which is an entity owned by the Company’s principal stockholders’, entered into a Loan Facility Agreement (the “LFA”) agreement dated December 13, 2021, with the Company in connection with the Stock Purchase Agreement between the Company and Novea. The total interest expense related to the LFA with NPFC SPV 1 for 2022 was approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--InterestExpense_c20230101__20230630__dei--LegalEntityAxis__custom--NewpointFinancialCorpWyomingMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zgqaxm98N9Bf" title="Interest expenses">393,000</span> of which $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--OtherLiabilities_iI_c20230630__dei--LegalEntityAxis__custom--NewpointFinancialCorpWyomingMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zTbFLJCJPVma" title="Related parties payable">245,907</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--OtherLiabilities_iI_c20221231__dei--LegalEntityAxis__custom--NewpointFinancialCorpWyomingMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zXoBeZaeEzxc" title="Related parties payable">273,747</span> is payable to NPFC SPV1 as of June 30, 2023 and December 31, 2022, respectively and is included in loan payable - due from related parties on the accompanying balance sheet.</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td></tr> <tr style="vertical-align: top"> <td><span id="xdx_F0A_zAepaz3pyMF8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(2)</span></td> <td style="text-align: justify"><span id="xdx_F11_znMUxLaTkWq4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Newpoint Reinsurance Limited registered under the provisions of the Nevis business Corporation 1984 Ordinance, as amended. In December 2021, the Company entered into a Revolving Credit Facility Agreement (the “RCFA”) with Newpoint Reinsurance Company Limited, an entity owned by the Company’s majority shareholder. The RCFA provides for available borrowings up to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20211231__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--NewpointReinsuranceLimtedMember_zfEnZCdPoYMa" title="Maximum borrowing capacity">1,000,000</span> for a term of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--DebtInstrumentTerm_dc_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--NewpointReinsuranceLimtedMember_zT1u41MH8F97" title="Debt term">three years</span> and an option to roll the facility. There is no interest charged on the RCFA. As of June 30, 2023 and December 31, 2022, the Company has additional available borrowings of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--LineOfCreditFacilityCurrentBorrowingCapacity_iI_c20230630__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--NewpointReinsuranceLimtedMember_zjlnk6kPDcqg" title="Line of credit facility current borrowing capacity">1,000,000</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--LineOfCreditFacilityCurrentBorrowingCapacity_iI_c20221231__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--NewpointReinsuranceLimtedMember_zzVfeeE2kwBd" title="Line of credit facility current borrowing capacity">836,500</span>, respectively. In addition to the RCFA note, on October, 7, 2022 Newpoint Reinsurance Limited provided $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--OtherLiabilities_iI_c20221007__us-gaap--RelatedPartyTransactionAxis__custom--NewpointReinsuranceLimtedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zgNOvK2wvUX6" title="Due to related parties current and noncurrent">100,000</span> to support the Company’s working capital requirements. There is no interest charged on the borrowings. As of June 30, 2023 the Company has repaid $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--OtherLiabilities_iI_c20230630__us-gaap--RelatedPartyTransactionAxis__custom--NewpointReinsuranceLimtedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zlbi55EBxY8f" title="Due to related parties current and noncurrent">263,500</span> to Newpoint Reinsurance Limited.</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td></tr> <tr style="vertical-align: top"> <td><span id="xdx_F0F_z0d35tVluOk8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(3)</span></td> <td style="text-align: justify"><span id="xdx_F16_zHeT39FONcef" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Newpoint Capital Limited (a Company registered in United Kingdom) an entity owned by the Company’s majority shareholders’, paid $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--OtherLiabilities_iI_c20230630__us-gaap--RelatedPartyTransactionAxis__custom--NewpointCapitalLimitedMember__dei--LegalEntityAxis__custom--NoveaIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zgeLfxy1TYB4" title="Due to related parties current and noncurrent">1,747,018</span> of expenses on behalf of the Company. Of this amount $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--LineOfCreditFacilityCommitmentFeeAmount_c20230101__20230630__us-gaap--RelatedPartyTransactionAxis__custom--NewpointCapitalLimitedMember__dei--LegalEntityAxis__custom--NoveaIncMember_ziXQ9kFiyqw8" title="Credit commitment fee amount">167,300</span> was to fund the credit commitment agreement with Novea and the remaining portion of the outstanding payable pertains to accounting, auditor fees, consulting fees and fees associated with filings with the SEC for annual and quarterly reports. There is no interest charged on the borrowings. Newpoint Capital Limited also provides administrative and accounting services to the Company. The amount outstanding is expected to be repaid once the Company has the ability to generate sufficient cashflow to settle respective related party obligation.</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td></tr> <tr style="vertical-align: top"> <td><span id="xdx_F0E_zkNLNz6rcjW4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(4)</span></td> <td style="text-align: justify"><span id="xdx_F13_zWtrL6vLdzz2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On March 15, 2023, the Company entered into a loan facility agreement to lend up to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--ShortTermBorrowings_iI_c20230315__us-gaap--TypeOfArrangementAxis__custom--LoanFacilityAgreementMember__srt--TitleOfIndividualAxis__custom--MutualHoldingsIncMember_zZTDHZTgViSd" title="Short term loan">1,000,000</span> to Mutual Holdings Inc. which is an entity with shared directors of the Company. On March 21, 2023, the Company advanced $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--ShortTermBorrowings_iI_c20230321__us-gaap--TypeOfArrangementAxis__custom--LoanFacilityAgreementMember__srt--TitleOfIndividualAxis__custom--MutualHoldingsIncMember_zXUymywx6PU7" title="Short term loan">500,000</span> to Mutual Holdings Inc. The loan has been agreed to be repaid within 12 months, and interest on the loan is at a flat rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--ShortTermDebtInterestRateIncrease_dp_c20230319__20230321__us-gaap--TypeOfArrangementAxis__custom--LoanFacilityAgreementMember__srt--TitleOfIndividualAxis__custom--MutualHoldingsIncMember_zeypLLSrEKIi" title="Short term Interest loan rate">10</span>% of borrowed amount and is due monthly. The loan will be utilized by Mutual Holdings Inc. to provide financing capital to Mutual Underwriters Inc. Interest income on the outstanding loan is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--PrincipalAmountOutstandingOnLoansSecuritized_iI_c20230630__us-gaap--TypeOfArrangementAxis__custom--LoanFacilityAgreementMember__srt--TitleOfIndividualAxis__custom--MutualHoldingsIncMember_zcB7T69ynwnk" title="Loan outstanding">13,151</span> for the six months ended June 30, 2023. Mutual Holdings has repaid $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--OtherLiabilities_iI_c20230616__srt--TitleOfIndividualAxis__custom--MutualHoldingsIncMember__us-gaap--TypeOfArrangementAxis__custom--LoanFacilityAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zcH8Awy2krGh" title="Due to related parties current and noncurrent">100,000</span> on June 16, 2023. As of June 30, 2023 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20230630__us-gaap--TypeOfArrangementAxis__custom--LoanFacilityAgreementMember__srt--TitleOfIndividualAxis__custom--MutualHoldingsIncMember_zbu0HYroiXbb" title="Loan receivable from related party">400,000</span> is due from Mutual Holdings and is included in loan receivable - from related party in the accompanying balance sheet.</span></td></tr> </table> <p id="xdx_8A3_zVO6Ekg7jmMg" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company entered into consulting agreements with members of management. The Company incurred $<span id="xdx_90F_eus-gaap--ManagementFeeExpense_c20230401__20230630_zmNxBDd3T4L4" title="Consulting expenses for management costs">15,000</span> of consulting expenses for the quarter ended June 30, 2023. These amounts are included in professional fees in the accompanying statement of operations for the Quarter ended June 30, 2023. These fees will be paid by Newpoint Capital Limited on behalf of the Company and are included as part of the amounts due to Newpoint Capital Limited at June 30, 2023.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b> </b></span></p> <p id="xdx_892_eus-gaap--ScheduleOfRelatedPartyTransactionsTableTextBlock_z39KR56PQMkl" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><span id="xdx_8B8_zRkJjfPuN746" style="display: none">SCHEDULE OF RELATED PARTY TRANSACTION</span></span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></p></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></p></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-decoration: underline; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due to Related Parties</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 56%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Newpoint Financial Corp (Wyoming) <sup>(1)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98E_eus-gaap--OtherLiabilities_iI_c20230630__dei--LegalEntityAxis__custom--NewpointFinancialCorpWyomingMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDEp_zXVAnMeFVxtd" style="font: 10pt Times New Roman, Times, Serif; width: 18%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">245,907</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98C_eus-gaap--OtherLiabilities_iI_c20221231__dei--LegalEntityAxis__custom--NewpointFinancialCorpWyomingMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDEp_ziRTTT8k8B1f" style="font: 10pt Times New Roman, Times, Serif; width: 18%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">273,747</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td id="xdx_F4D_zUOXrzx8e2tl" style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Newpoint Reinsurance Limited <sup>(2)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98D_eus-gaap--OtherLiabilities_iI_c20230630__dei--LegalEntityAxis__custom--NewpointReinsuranceLimtedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDIp_zt0gbcRWzFbe" style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0491">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98A_eus-gaap--OtherLiabilities_iI_c20221231__dei--LegalEntityAxis__custom--NewpointReinsuranceLimtedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDIp_z8kpPjPGnYN6" style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">263,500</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td id="xdx_F4F_z44W64btkYii" style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Newpoint Capital Limited <sup>(3)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_986_eus-gaap--OtherLiabilities_iI_c20230630__dei--LegalEntityAxis__custom--NewpointCapitalLimitedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDMp_zngH0ueHTP17" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,747,018</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98B_eus-gaap--OtherLiabilities_iI_c20221231__dei--LegalEntityAxis__custom--NewpointCapitalLimitedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDMp_zLknAhBPOLWk" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,724,829</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_988_eus-gaap--OtherLiabilities_iI_c20230630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zks7I09PS2m7" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,992,925</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98D_eus-gaap--OtherLiabilities_iI_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zAPasWOT3Vy9" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right" title="Due to related parties"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,262,076</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; border-collapse: collapse; width: 70%"> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom"> <td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">June 30,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2023</span></p></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: bold 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td colspan="2" style="border-bottom: Black 1.5pt solid; font: bold 10pt Times New Roman, Times, Serif; color: Black; text-align: center"><p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">December 31,</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2022</span></p></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; text-decoration: underline; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Due from Related Party</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">             </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: White"> <td style="font: 10pt Times New Roman, Times, Serif; width: 56%; color: Black; text-align: left; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Mutual Holdings <sup>(4)</sup></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_984_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20230630__dei--LegalEntityAxis__custom--MutualHoldingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDQp_zxSwgDAD3xvc" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; color: Black; text-align: right" title="Due from related party"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">400,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 1%; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98A_eus-gaap--OtherReceivablesNetCurrent_iI_c20221231__dei--LegalEntityAxis__custom--MutualHoldingsMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDQp_zwLwP0fLKAm8" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; width: 18%; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0501">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> <tr style="font: 10pt Times New Roman, Times, Serif; vertical-align: bottom; background-color: rgb(204,238,255)"> <td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Total</span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_98D_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20230630__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDQp_zVCQVl3BuwD8" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right" title="Due from related party"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">400,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td><td style="font: 10pt Times New Roman, Times, Serif; color: Black; padding-bottom: 1.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td> <td style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td id="xdx_988_eus-gaap--OtherReceivablesNetCurrent_iI_c20221231__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_fKDQp_zn3UItgz6C5g" style="border-bottom: Black 1.5pt solid; font: 10pt Times New Roman, Times, Serif; color: Black; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl0504">-</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1.5pt; color: Black; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"> </span></td></tr> </table> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"> <tr style="vertical-align: top"> <td style="width: 0.25in"><span id="xdx_F04_zNWPiLCXg2kg" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(1) </span></td> <td style="text-align: justify"><span id="xdx_F15_zWwOgjgr0ac9" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Newpoint Financial Corp (a Wyoming corporation), now known as NPFC SPV 1, Inc. which is an entity owned by the Company’s principal stockholders’, entered into a Loan Facility Agreement (the “LFA”) agreement dated December 13, 2021, with the Company in connection with the Stock Purchase Agreement between the Company and Novea. The total interest expense related to the LFA with NPFC SPV 1 for 2022 was approximately $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--InterestExpense_c20230101__20230630__dei--LegalEntityAxis__custom--NewpointFinancialCorpWyomingMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zgqaxm98N9Bf" title="Interest expenses">393,000</span> of which $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--OtherLiabilities_iI_c20230630__dei--LegalEntityAxis__custom--NewpointFinancialCorpWyomingMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zTbFLJCJPVma" title="Related parties payable">245,907</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90A_eus-gaap--OtherLiabilities_iI_c20221231__dei--LegalEntityAxis__custom--NewpointFinancialCorpWyomingMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zXoBeZaeEzxc" title="Related parties payable">273,747</span> is payable to NPFC SPV1 as of June 30, 2023 and December 31, 2022, respectively and is included in loan payable - due from related parties on the accompanying balance sheet.</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td></tr> <tr style="vertical-align: top"> <td><span id="xdx_F0A_zAepaz3pyMF8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(2)</span></td> <td style="text-align: justify"><span id="xdx_F11_znMUxLaTkWq4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Newpoint Reinsurance Limited registered under the provisions of the Nevis business Corporation 1984 Ordinance, as amended. In December 2021, the Company entered into a Revolving Credit Facility Agreement (the “RCFA”) with Newpoint Reinsurance Company Limited, an entity owned by the Company’s majority shareholder. The RCFA provides for available borrowings up to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--LineOfCreditFacilityMaximumBorrowingCapacity_iI_c20211231__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--NewpointReinsuranceLimtedMember_zfEnZCdPoYMa" title="Maximum borrowing capacity">1,000,000</span> for a term of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90C_eus-gaap--DebtInstrumentTerm_dc_c20210101__20211231__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--NewpointReinsuranceLimtedMember_zT1u41MH8F97" title="Debt term">three years</span> and an option to roll the facility. There is no interest charged on the RCFA. As of June 30, 2023 and December 31, 2022, the Company has additional available borrowings of $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--LineOfCreditFacilityCurrentBorrowingCapacity_iI_c20230630__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--NewpointReinsuranceLimtedMember_zjlnk6kPDcqg" title="Line of credit facility current borrowing capacity">1,000,000</span> and $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_901_eus-gaap--LineOfCreditFacilityCurrentBorrowingCapacity_iI_c20221231__us-gaap--TypeOfArrangementAxis__custom--RevolvingCreditFacilityAgreementMember__us-gaap--RelatedPartyTransactionAxis__custom--NewpointReinsuranceLimtedMember_zzVfeeE2kwBd" title="Line of credit facility current borrowing capacity">836,500</span>, respectively. In addition to the RCFA note, on October, 7, 2022 Newpoint Reinsurance Limited provided $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--OtherLiabilities_iI_c20221007__us-gaap--RelatedPartyTransactionAxis__custom--NewpointReinsuranceLimtedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zgNOvK2wvUX6" title="Due to related parties current and noncurrent">100,000</span> to support the Company’s working capital requirements. There is no interest charged on the borrowings. As of June 30, 2023 the Company has repaid $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_900_eus-gaap--OtherLiabilities_iI_c20230630__us-gaap--RelatedPartyTransactionAxis__custom--NewpointReinsuranceLimtedMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zlbi55EBxY8f" title="Due to related parties current and noncurrent">263,500</span> to Newpoint Reinsurance Limited.</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td></tr> <tr style="vertical-align: top"> <td><span id="xdx_F0F_z0d35tVluOk8" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(3)</span></td> <td style="text-align: justify"><span id="xdx_F16_zHeT39FONcef" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">Newpoint Capital Limited (a Company registered in United Kingdom) an entity owned by the Company’s majority shareholders’, paid $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90B_eus-gaap--OtherLiabilities_iI_c20230630__us-gaap--RelatedPartyTransactionAxis__custom--NewpointCapitalLimitedMember__dei--LegalEntityAxis__custom--NoveaIncMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zgeLfxy1TYB4" title="Due to related parties current and noncurrent">1,747,018</span> of expenses on behalf of the Company. Of this amount $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_903_eus-gaap--LineOfCreditFacilityCommitmentFeeAmount_c20230101__20230630__us-gaap--RelatedPartyTransactionAxis__custom--NewpointCapitalLimitedMember__dei--LegalEntityAxis__custom--NoveaIncMember_ziXQ9kFiyqw8" title="Credit commitment fee amount">167,300</span> was to fund the credit commitment agreement with Novea and the remaining portion of the outstanding payable pertains to accounting, auditor fees, consulting fees and fees associated with filings with the SEC for annual and quarterly reports. There is no interest charged on the borrowings. Newpoint Capital Limited also provides administrative and accounting services to the Company. The amount outstanding is expected to be repaid once the Company has the ability to generate sufficient cashflow to settle respective related party obligation.</span></td></tr> <tr style="vertical-align: top"> <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td> <td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></td></tr> <tr style="vertical-align: top"> <td><span id="xdx_F0E_zkNLNz6rcjW4" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">(4)</span></td> <td style="text-align: justify"><span id="xdx_F13_zWtrL6vLdzz2" style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On March 15, 2023, the Company entered into a loan facility agreement to lend up to $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_907_eus-gaap--ShortTermBorrowings_iI_c20230315__us-gaap--TypeOfArrangementAxis__custom--LoanFacilityAgreementMember__srt--TitleOfIndividualAxis__custom--MutualHoldingsIncMember_zZTDHZTgViSd" title="Short term loan">1,000,000</span> to Mutual Holdings Inc. which is an entity with shared directors of the Company. On March 21, 2023, the Company advanced $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_905_eus-gaap--ShortTermBorrowings_iI_c20230321__us-gaap--TypeOfArrangementAxis__custom--LoanFacilityAgreementMember__srt--TitleOfIndividualAxis__custom--MutualHoldingsIncMember_zXUymywx6PU7" title="Short term loan">500,000</span> to Mutual Holdings Inc. The loan has been agreed to be repaid within 12 months, and interest on the loan is at a flat rate of <span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--ShortTermDebtInterestRateIncrease_dp_c20230319__20230321__us-gaap--TypeOfArrangementAxis__custom--LoanFacilityAgreementMember__srt--TitleOfIndividualAxis__custom--MutualHoldingsIncMember_zeypLLSrEKIi" title="Short term Interest loan rate">10</span>% of borrowed amount and is due monthly. The loan will be utilized by Mutual Holdings Inc. to provide financing capital to Mutual Underwriters Inc. Interest income on the outstanding loan is $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_909_eus-gaap--PrincipalAmountOutstandingOnLoansSecuritized_iI_c20230630__us-gaap--TypeOfArrangementAxis__custom--LoanFacilityAgreementMember__srt--TitleOfIndividualAxis__custom--MutualHoldingsIncMember_zcB7T69ynwnk" title="Loan outstanding">13,151</span> for the six months ended June 30, 2023. Mutual Holdings has repaid $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_902_eus-gaap--OtherLiabilities_iI_c20230616__srt--TitleOfIndividualAxis__custom--MutualHoldingsIncMember__us-gaap--TypeOfArrangementAxis__custom--LoanFacilityAgreementMember__us-gaap--RelatedPartyTransactionsByRelatedPartyAxis__us-gaap--RelatedPartyMember_zcH8Awy2krGh" title="Due to related parties current and noncurrent">100,000</span> on June 16, 2023. As of June 30, 2023 $<span class="xdx_phnt_RGlzY2xvc3VyZSAtIFNDSEVEVUxFIE9GIFJFTEFURUQgUEFSVFkgVFJBTlNBQ1RJT04gKERldGFpbHMpIChQYXJlbnRoZXRpY2FsKQA_" id="xdx_90F_eus-gaap--NotesAndLoansReceivableNetCurrent_iI_c20230630__us-gaap--TypeOfArrangementAxis__custom--LoanFacilityAgreementMember__srt--TitleOfIndividualAxis__custom--MutualHoldingsIncMember_zbu0HYroiXbb" title="Loan receivable from related party">400,000</span> is due from Mutual Holdings and is included in loan receivable - from related party in the accompanying balance sheet.</span></td></tr> </table> 245907 273747 263500 1747018 1724829 1992925 2262076 400000 400000 393000 245907 273747 1000000 P3Y 1000000 836500 100000 263500 1747018 167300 1000000 500000 0.10 13151 100000 400000 15000 <p id="xdx_800_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_zi5tqqjHH6We" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE 7 – <span id="xdx_823_zUDmWActQ1D">STOCKHOLDERS’ DEFICIT</span></b></span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i>Preferred Stock</i></span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company is authorized to issue <span id="xdx_904_eus-gaap--PreferredStockSharesAuthorized_iI_c20230630_znxbFYJCDS25" title="Preferred stock, shares authorized">50,000,000</span> shares of preferred stock with a par value of $<span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_pid_c20230630_zQPuxlSY6lo1" title="Preferred stock, par value">0.001</span> per share. There were <span id="xdx_90B_eus-gaap--PreferredStockSharesIssued_iI_do_c20230630_zgOwJbHeCQxh" title="Preferred stock, shares issued"><span id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20230630_zDZVSL7yD8Jg" title="Preferred stock, shares outstanding"><span id="xdx_908_eus-gaap--PreferredStockSharesIssued_iI_do_c20221231_zkTUVOZWiPdb" title="Preferred stock, shares issued"><span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20221231_zwARLUuOp8cb" title="Preferred stock, shares outstanding">no</span></span></span></span> shares of preferred stock issued or outstanding as of June 30, 2023 or December 31, 2022.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><i>Common Stock</i></span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company is authorized to issue up to <span id="xdx_900_eus-gaap--CommonStockSharesAuthorized_iI_c20230630_zsfv74cbx1j7" title="Common stock, shares authorized"><span id="xdx_90A_eus-gaap--CommonStockSharesAuthorized_iI_c20221231_z0BSOAyO2DHl" title="Common stock, shares authorized">100,000,000</span></span> shares of common stock with a par value of $<span id="xdx_902_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20230630_znxXeTdNwYX1" title="Common stock, par value"><span id="xdx_904_eus-gaap--CommonStockParOrStatedValuePerShare_iI_pid_c20221231_z1xbb9Kr6Jol" title="Common stock, par value">0.001</span></span> per share. As of June 30, 2023 and December 31, 2022 there were <span id="xdx_909_eus-gaap--CommonStockSharesIssued_iI_c20221231_zw6HdP5z0Ewd" title="Common stock, shares issued"><span id="xdx_909_eus-gaap--CommonStockSharesOutstanding_iI_c20221231_zi8gqteYtaI7" title="Common stock, shares outstanding">19,153,923</span></span> shares of common stock issued and outstanding.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"></p> 50000000 0.001 0 0 0 0 100000000 100000000 0.001 0.001 19153923 19153923 <p id="xdx_808_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_zTSyREveEwR7" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE 8 – <span id="xdx_82A_zPXU6lnmar86">COMMITMENTS AND CONTINGENCIES</span></b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b> </b></span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">On November 29, 2022, the Company filed a complaint with the United States District Court Central District of California. This action arises from Defendants Bermuda Monetary Authority (“BMA”) and its officials’ Gerald Gakundi and Susan Davis Crockwell (collectively “Defendants”) blatant, intentional bad faith malfeasance in denying Plaintiff’s Newpoint Financial Corp. application to obtain a controlling interest in a Bermudian insurance company without any, much less good, cause. The Company lodged a complaint for:</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; text-indent: 0.5in; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">1. Tortious interference with existing and prospective economic advantage;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-indent: 0.5in; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">2. Negligent interference with existing and prospective economic advantage;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-indent: 0.5in; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">3. Trade libel;</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; text-indent: 0.5in; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">4. Violation of business and professions code section 17200 and request for injunctive relief.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; text-indent: 0.5in; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; text-indent: 0.5in; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company has sought judgement against the Defendants for punitive and exemplary damages, fees, and an injunction, enjoining the Defendants from making defamatory statements regarding the Company.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-indent: 0.5in; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The complaint filed with regard to the BMA, is likely to incur ongoing costs in relation to its legal proceedings. The company does not have a firm estimate of the expected costs as the matter is in an early stage and further disclosure of anticipated amounts may prejudice proceedings.</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b> </b></span></p> <p id="xdx_80D_eus-gaap--SubsequentEventsTextBlock_zlYROsbyFJce" style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"><b>NOTE 9 – <span id="xdx_827_zx0QesmbYiX8">SUBSEQUENT EVENTS</span></b></span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black"> </span></p> <p style="font: 10pt Times New Roman, Times, Serif; text-align: justify; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">The Company evaluated subsequent events through the date of this filing and concluded there were no material</span></p> <p style="font: 10pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; margin-right: 0pt; margin-bottom: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; color: Black">subsequent events requiring adjustment to or disclosure in these interim condensed financial statements.</span></p> <p style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; text-align: justify; text-indent: 2.4pt; margin-right: 0pt; margin-bottom: 0pt"></p> Newpoint Financial Corp (a Wyoming corporation), now known as NPFC SPV 1, Inc. which is an entity owned by the Company’s principal stockholders’, entered into a Loan Facility Agreement (the “LFA”) agreement dated December 13, 2021, with the Company in connection with the Stock Purchase Agreement between the Company and Novea. The total interest expense related to the LFA with NPFC SPV 1 for 2022 was approximately $393,000 of which $245,907 and $273,747 is payable to NPFC SPV1 as of June 30, 2023 and December 31, 2022, respectively and is included in loan payable - due from related parties on the accompanying balance sheet. Newpoint Reinsurance Limited registered under the provisions of the Nevis business Corporation 1984 Ordinance, as amended. In December 2021, the Company entered into a Revolving Credit Facility Agreement (the “RCFA”) with Newpoint Reinsurance Company Limited, an entity owned by the Company’s majority shareholder. The RCFA provides for available borrowings up to $1,000,000 for a term of three years and an option to roll the facility. There is no interest charged on the RCFA. As of June 30, 2023 and December 31, 2022, the Company has additional available borrowings of $1,000,000 and $836,500, respectively. In addition to the RCFA note, on October, 7, 2022 Newpoint Reinsurance Limited provided $100,000 to support the Company’s working capital requirements. There is no interest charged on the borrowings. As of June 30, 2023 the Company has repaid $263,500 to Newpoint Reinsurance Limited. Newpoint Capital Limited (a Company registered in United Kingdom) an entity owned by the Company’s majority shareholders’, paid $1,747,018 of expenses on behalf of the Company. Of this amount $167,300 was to fund the credit commitment agreement with Novea and the remaining portion of the outstanding payable pertains to accounting, auditor fees, consulting fees and fees associated with filings with the SEC for annual and quarterly reports. There is no interest charged on the borrowings. Newpoint Capital Limited also provides administrative and accounting services to the Company. The amount outstanding is expected to be repaid once the Company has the ability to generate sufficient cashflow to settle respective related party obligation. On March 15, 2023, the Company entered into a loan facility agreement to lend up to $1,000,000 to Mutual Holdings Inc. which is an entity with shared directors of the Company. On March 21, 2023, the Company advanced $500,000 to Mutual Holdings Inc. The loan has been agreed to be repaid within 12 months, and interest on the loan is at a flat rate of 10% of borrowed amount and is due monthly. The loan will be utilized by Mutual Holdings Inc. to provide financing capital to Mutual Underwriters Inc. Interest income on the outstanding loan is $13,151 for the six months ended June 30, 2023. Mutual Holdings has repaid $100,000 on June 16, 2023. As of June 30, 2023 $400,000 is due from Mutual Holdings and is included in loan receivable - from related party in the accompanying balance sheet. EXCEL 37 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx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end XML 38 Show.js IDEA: XBRL DOCUMENT // Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission. Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105. var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0); e.removeAttribute('id');a.parentNode.appendChild(e)}} if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'} e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}} XML 39 report.css IDEA: XBRL DOCUMENT /* Updated 2009-11-04 */ /* v2.2.0.24 */ /* DefRef Styles */ ..report table.authRefData{ background-color: #def; border: 2px solid #2F4497; font-size: 1em; position: absolute; } ..report table.authRefData a { display: block; font-weight: bold; } ..report table.authRefData p { margin-top: 0px; } ..report table.authRefData .hide { background-color: #2F4497; padding: 1px 3px 0px 0px; text-align: right; } ..report table.authRefData .hide a:hover { background-color: #2F4497; } ..report table.authRefData .body { height: 150px; overflow: auto; width: 400px; } ..report table.authRefData table{ font-size: 1em; } /* Report Styles */ ..pl a, .pl a:visited { color: black; text-decoration: none; } /* table */ ..report { background-color: white; border: 2px solid #acf; clear: both; color: black; font: normal 8pt Helvetica, Arial, san-serif; margin-bottom: 2em; } ..report hr { border: 1px solid #acf; } /* Top labels */ ..report th { background-color: #acf; color: black; font-weight: bold; text-align: center; } ..report th.void { background-color: transparent; color: #000000; font: bold 10pt Helvetica, Arial, san-serif; text-align: left; } ..report .pl { text-align: left; vertical-align: top; white-space: normal; width: 200px; white-space: normal; /* word-wrap: break-word; */ } ..report td.pl a.a { cursor: pointer; display: block; width: 200px; overflow: hidden; } ..report td.pl div.a { width: 200px; } ..report td.pl a:hover { background-color: #ffc; } /* Header rows... */ ..report tr.rh { background-color: #acf; color: black; font-weight: bold; } /* Calendars... */ ..report .rc { background-color: #f0f0f0; } /* Even rows... */ ..report .re, .report .reu { background-color: #def; } ..report .reu td { border-bottom: 1px solid black; } /* Odd rows... */ ..report .ro, .report .rou { background-color: white; } ..report .rou td { border-bottom: 1px solid black; } ..report .rou table td, .report .reu table td { border-bottom: 0px solid black; } /* styles for footnote marker */ ..report .fn { white-space: nowrap; } /* styles for numeric types */ ..report .num, .report .nump { text-align: right; white-space: nowrap; } ..report .nump { padding-left: 2em; } ..report .nump { padding: 0px 0.4em 0px 2em; } /* styles for text types */ ..report .text { text-align: left; white-space: normal; } ..report .text .big { margin-bottom: 1em; width: 17em; } ..report .text .more { display: none; } ..report .text .note { font-style: italic; font-weight: bold; } ..report .text .small { width: 10em; } ..report sup { font-style: italic; } ..report .outerFootnotes { font-size: 1em; } XML 40 FilingSummary.xml IDEA: XBRL DOCUMENT 3.23.2 html 84 121 1 true 16 0 false 4 false false R1.htm 00000001 - Document - Cover Sheet http://newpointfinancial.com/role/Cover Cover Cover 1 false false R2.htm 00000002 - Statement - Condensed Balance Sheets Sheet http://newpointfinancial.com/role/BalanceSheets Condensed Balance Sheets Statements 2 false false R3.htm 00000003 - Statement - Condensed Balance Sheets (Parenthetical) Sheet http://newpointfinancial.com/role/BalanceSheetsParenthetical Condensed Balance Sheets (Parenthetical) Statements 3 false false R4.htm 00000004 - Statement - Condensed Statements of Operations (Unaudited) Sheet http://newpointfinancial.com/role/StatementsOfOperations Condensed Statements of Operations (Unaudited) Statements 4 false false R5.htm 00000005 - Statement - Condensed Statement of Stockholders' Deficit (Unaudited) Sheet http://newpointfinancial.com/role/StatementOfStockholdersDeficit Condensed Statement of Stockholders' Deficit (Unaudited) Statements 5 false false R6.htm 00000006 - Statement - Condensed Statement of Cash Flows (Unaudited) Sheet http://newpointfinancial.com/role/StatementOfCashFlows Condensed Statement of Cash Flows (Unaudited) Statements 6 false false R7.htm 00000007 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS Sheet http://newpointfinancial.com/role/OrganizationAndNatureOfBusiness ORGANIZATION AND NATURE OF BUSINESS Notes 7 false false R8.htm 00000008 - Disclosure - GOING CONCERN Sheet http://newpointfinancial.com/role/GoingConcern GOING CONCERN Notes 8 false false R9.htm 00000009 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Sheet http://newpointfinancial.com/role/SummaryOfSignificantAccountingPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Notes 9 false false R10.htm 00000010 - Disclosure - INVESTMENTS Sheet http://newpointfinancial.com/role/Investments INVESTMENTS Notes 10 false false R11.htm 00000011 - Disclosure - CREDIT COMMITMENT Sheet http://newpointfinancial.com/role/CreditCommitment CREDIT COMMITMENT Notes 11 false false R12.htm 00000012 - Disclosure - RELATED PARTY TRANSACTIONS AND NOTE PAYABLE Sheet http://newpointfinancial.com/role/RelatedPartyTransactionsAndNotePayable RELATED PARTY TRANSACTIONS AND NOTE PAYABLE Notes 12 false false R13.htm 00000013 - Disclosure - STOCKHOLDERS??? DEFICIT Sheet http://newpointfinancial.com/role/StockholdersDeficit STOCKHOLDERS??? DEFICIT Notes 13 false false R14.htm 00000014 - Disclosure - COMMITMENTS AND CONTINGENCIES Sheet http://newpointfinancial.com/role/CommitmentsAndContingencies COMMITMENTS AND CONTINGENCIES Notes 14 false false R15.htm 00000015 - Disclosure - SUBSEQUENT EVENTS Sheet http://newpointfinancial.com/role/SubsequentEvents SUBSEQUENT EVENTS Notes 15 false false R16.htm 00000016 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Sheet http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesPolicies SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies) Policies 16 false false R17.htm 00000017 - Disclosure - RELATED PARTY TRANSACTIONS AND NOTE PAYABLE (Tables) Sheet http://newpointfinancial.com/role/RelatedPartyTransactionsAndNotePayableTables RELATED PARTY TRANSACTIONS AND NOTE PAYABLE (Tables) Tables http://newpointfinancial.com/role/RelatedPartyTransactionsAndNotePayable 17 false false R18.htm 00000018 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) Sheet http://newpointfinancial.com/role/OrganizationAndNatureOfBusinessDetailsNarrative ORGANIZATION AND NATURE OF BUSINESS (Details Narrative) Details http://newpointfinancial.com/role/OrganizationAndNatureOfBusiness 18 false false R19.htm 00000019 - Disclosure - GOING CONCERN (Details Narrative) Sheet http://newpointfinancial.com/role/GoingConcernDetailsNarrative GOING CONCERN (Details Narrative) Details http://newpointfinancial.com/role/GoingConcern 19 false false R20.htm 00000020 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) Sheet http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) Details http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesPolicies 20 false false R21.htm 00000021 - Disclosure - INVESTMENTS (Details Narrative) Sheet http://newpointfinancial.com/role/InvestmentsDetailsNarrative INVESTMENTS (Details Narrative) Details http://newpointfinancial.com/role/Investments 21 false false R22.htm 00000022 - Disclosure - CREDIT COMMITMENT (Details Narrative) Sheet http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative CREDIT COMMITMENT (Details Narrative) Details http://newpointfinancial.com/role/CreditCommitment 22 false false R23.htm 00000023 - Disclosure - SCHEDULE OF RELATED PARTY TRANSACTION (Details) Sheet http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails SCHEDULE OF RELATED PARTY TRANSACTION (Details) Details 23 false false R24.htm 00000024 - Disclosure - SCHEDULE OF RELATED PARTY TRANSACTION (Details) (Parenthetical) Sheet http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical SCHEDULE OF RELATED PARTY TRANSACTION (Details) (Parenthetical) Details 24 false false R25.htm 00000025 - Disclosure - RELATED PARTY TRANSACTIONS AND NOTE PAYABLE (Details Narrative) Sheet http://newpointfinancial.com/role/RelatedPartyTransactionsAndNotePayableDetailsNarrative RELATED PARTY TRANSACTIONS AND NOTE PAYABLE (Details Narrative) Details http://newpointfinancial.com/role/RelatedPartyTransactionsAndNotePayableTables 25 false false R26.htm 00000026 - Disclosure - STOCKHOLDERS??? DEFICIT (Details Narrative) Sheet http://newpointfinancial.com/role/StockholdersDeficitDetailsNarrative STOCKHOLDERS??? DEFICIT (Details Narrative) Details http://newpointfinancial.com/role/StockholdersDeficit 26 false false All Reports Book All Reports form10-q.htm ex31-1.htm ex31-2.htm ex32-1.htm npfc-20230630.xsd npfc-20230630_cal.xml npfc-20230630_def.xml npfc-20230630_lab.xml npfc-20230630_pre.xml http://fasb.org/us-gaap/2023 http://xbrl.sec.gov/dei/2023 true true JSON 42 MetaLinks.json IDEA: XBRL DOCUMENT { "instance": { "form10-q.htm": { "axisCustom": 0, "axisStandard": 7, "baseTaxonomies": { "http://fasb.org/us-gaap/2023": 292, "http://xbrl.sec.gov/dei/2023": 28 }, "contextCount": 84, "dts": { "calculationLink": { "local": [ "npfc-20230630_cal.xml" ] }, "definitionLink": { "local": [ "npfc-20230630_def.xml" ] }, "inline": { "local": [ "form10-q.htm" ] }, "labelLink": { "local": [ "npfc-20230630_lab.xml" ] }, "presentationLink": { "local": [ "npfc-20230630_pre.xml" ] }, "schema": { "local": [ "npfc-20230630.xsd" ], "remote": [ "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd", "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd", "http://www.xbrl.org/2003/xl-2003-12-31.xsd", "http://www.xbrl.org/2003/xlink-2003-12-31.xsd", "http://www.xbrl.org/2005/xbrldt-2005.xsd", "http://www.xbrl.org/2006/ref-2006-02-27.xsd", "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd", "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd", "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd", "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd", "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd", "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-2023.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-roles-2023.xsd", "https://xbrl.fasb.org/srt/2023/elts/srt-types-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-gaap-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-roles-2023.xsd", "https://xbrl.fasb.org/us-gaap/2023/elts/us-types-2023.xsd", "https://xbrl.sec.gov/country/2023/country-2023.xsd", "https://xbrl.sec.gov/dei/2023/dei-2023.xsd" ] } }, "elementCount": 216, "entityCount": 1, "hidden": { "http://fasb.org/us-gaap/2023": 50, "http://newpointfinancial.com/20230630": 1, "http://xbrl.sec.gov/dei/2023": 4, "total": 55 }, "keyCustom": 7, "keyStandard": 114, "memberCustom": 9, "memberStandard": 5, "nsprefix": "NPFC", "nsuri": "http://newpointfinancial.com/20230630", "report": { "R1": { "firstAnchor": { "ancestors": [ "span", "b", "span", "p", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "dei:DocumentType", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "document", "isDefault": "true", "longName": "00000001 - Document - Cover", "menuCat": "Cover", "order": "1", "role": "http://newpointfinancial.com/role/Cover", "shortName": "Cover", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "span", "b", "span", "p", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "dei:DocumentType", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R10": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:InvestmentTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000010 - Disclosure - INVESTMENTS", "menuCat": "Notes", "order": "10", "role": "http://newpointfinancial.com/role/Investments", "shortName": "INVESTMENTS", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:InvestmentTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R11": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:CommitmentsDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000011 - Disclosure - CREDIT COMMITMENT", "menuCat": "Notes", "order": "11", "role": "http://newpointfinancial.com/role/CreditCommitment", "shortName": "CREDIT COMMITMENT", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:CommitmentsDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R12": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000012 - Disclosure - RELATED PARTY TRANSACTIONS AND NOTE PAYABLE", "menuCat": "Notes", "order": "12", "role": "http://newpointfinancial.com/role/RelatedPartyTransactionsAndNotePayable", "shortName": "RELATED PARTY TRANSACTIONS AND NOTE PAYABLE", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R13": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000013 - Disclosure - STOCKHOLDERS\u2019 DEFICIT", "menuCat": "Notes", "order": "13", "role": "http://newpointfinancial.com/role/StockholdersDeficit", "shortName": "STOCKHOLDERS\u2019 DEFICIT", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R14": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000014 - Disclosure - COMMITMENTS AND CONTINGENCIES", "menuCat": "Notes", "order": "14", "role": "http://newpointfinancial.com/role/CommitmentsAndContingencies", "shortName": "COMMITMENTS AND CONTINGENCIES", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R15": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:SubsequentEventsTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000015 - Disclosure - SUBSEQUENT EVENTS", "menuCat": "Notes", "order": "15", "role": "http://newpointfinancial.com/role/SubsequentEvents", "shortName": "SUBSEQUENT EVENTS", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:SubsequentEventsTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R16": { "firstAnchor": { "ancestors": [ "us-gaap:SignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:UseOfEstimates", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000016 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)", "menuCat": "Policies", "order": "16", "role": "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesPolicies", "shortName": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)", "subGroupType": "policies", "uniqueAnchor": { "ancestors": [ "us-gaap:SignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:UseOfEstimates", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R17": { "firstAnchor": { "ancestors": [ "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000017 - Disclosure - RELATED PARTY TRANSACTIONS AND NOTE PAYABLE (Tables)", "menuCat": "Tables", "order": "17", "role": "http://newpointfinancial.com/role/RelatedPartyTransactionsAndNotePayableTables", "shortName": "RELATED PARTY TRANSACTIONS AND NOTE PAYABLE (Tables)", "subGroupType": "tables", "uniqueAnchor": { "ancestors": [ "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R18": { "firstAnchor": { "ancestors": [ "span", "span", "p", "us-gaap:NatureOfOperations", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "dei:EntityIncorporationDateOfIncorporation", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000018 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)", "menuCat": "Details", "order": "18", "role": "http://newpointfinancial.com/role/OrganizationAndNatureOfBusinessDetailsNarrative", "shortName": "ORGANIZATION AND NATURE OF BUSINESS (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "span", "p", "us-gaap:NatureOfOperations", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "dei:EntityIncorporationDateOfIncorporation", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R19": { "firstAnchor": { "ancestors": [ "span", "td", "tr", "table", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-04-012023-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:NetIncomeLoss", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000019 - Disclosure - GOING CONCERN (Details Narrative)", "menuCat": "Details", "order": "19", "role": "http://newpointfinancial.com/role/GoingConcernDetailsNarrative", "shortName": "GOING CONCERN (Details Narrative)", "subGroupType": "details", "uniqueAnchor": null }, "R2": { "firstAnchor": { "ancestors": [ "span", "td", "tr", "table", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "AsOf2023-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000002 - Statement - Condensed Balance Sheets", "menuCat": "Statements", "order": "2", "role": "http://newpointfinancial.com/role/BalanceSheets", "shortName": "Condensed Balance Sheets", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "span", "td", "tr", "table", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "AsOf2023-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R20": { "firstAnchor": { "ancestors": [ "span", "span", "p", "us-gaap:CashAndCashEquivalentsPolicyTextBlock", "us-gaap:SignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "AsOf2023-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:CashFDICInsuredAmount", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000020 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)", "menuCat": "Details", "order": "20", "role": "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative", "shortName": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "span", "p", "us-gaap:CashAndCashEquivalentsPolicyTextBlock", "us-gaap:SignificantAccountingPoliciesTextBlock", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "AsOf2023-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:CashFDICInsuredAmount", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R21": { "firstAnchor": null, "groupType": "disclosure", "isDefault": "false", "longName": "00000021 - Disclosure - INVESTMENTS (Details Narrative)", "menuCat": "Details", "order": "21", "role": "http://newpointfinancial.com/role/InvestmentsDetailsNarrative", "shortName": "INVESTMENTS (Details Narrative)", "subGroupType": "details", "uniqueAnchor": null }, "R22": { "firstAnchor": { "ancestors": [ "span", "span", "span", "p", "us-gaap:CommitmentsDisclosureTextBlock", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "AsOf2023-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:DebtInstrumentFaceAmount", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000022 - Disclosure - CREDIT COMMITMENT (Details Narrative)", "menuCat": "Details", "order": "22", "role": "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative", "shortName": "CREDIT COMMITMENT (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "span", "span", "p", "us-gaap:CommitmentsDisclosureTextBlock", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "AsOf2023-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:DebtInstrumentFaceAmount", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R23": { "firstAnchor": { "ancestors": [ "span", "td", "tr", "table", "us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock", "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "AsOf2023-06-30_us-gaap_RelatedPartyMember", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:OtherLiabilities", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000023 - Disclosure - SCHEDULE OF RELATED PARTY TRANSACTION (Details)", "menuCat": "Details", "order": "23", "role": "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails", "shortName": "SCHEDULE OF RELATED PARTY TRANSACTION (Details)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "td", "tr", "table", "us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock", "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "AsOf2022-12-31_custom_NewpointReinsuranceLimtedMember_us-gaap_RelatedPartyMember", "decimals": "0", "lang": null, "name": "us-gaap:OtherLiabilities", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R24": { "firstAnchor": { "ancestors": [ "span", "td", "tr", "table", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2022-04-012022-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:InterestExpense", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000024 - Disclosure - SCHEDULE OF RELATED PARTY TRANSACTION (Details) (Parenthetical)", "menuCat": "Details", "order": "24", "role": "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical", "shortName": "SCHEDULE OF RELATED PARTY TRANSACTION (Details) (Parenthetical)", "subGroupType": "parenthetical", "uniqueAnchor": { "ancestors": [ "span", "link:footnote", "span", "td", "tr", "table", "us-gaap:ScheduleOfRelatedPartyTransactionsTableTextBlock", "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "AsOf2021-12-31_custom_RevolvingCreditFacilityAgreementMember_custom_NewpointReinsuranceLimtedMember", "decimals": "0", "lang": null, "name": "us-gaap:LineOfCreditFacilityMaximumBorrowingCapacity", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R25": { "firstAnchor": { "ancestors": [ "span", "span", "p", "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-04-012023-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:ManagementFeeExpense", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000025 - Disclosure - RELATED PARTY TRANSACTIONS AND NOTE PAYABLE (Details Narrative)", "menuCat": "Details", "order": "25", "role": "http://newpointfinancial.com/role/RelatedPartyTransactionsAndNotePayableDetailsNarrative", "shortName": "RELATED PARTY TRANSACTIONS AND NOTE PAYABLE (Details Narrative)", "subGroupType": "details", "uniqueAnchor": { "ancestors": [ "span", "span", "p", "us-gaap:RelatedPartyTransactionsDisclosureTextBlock", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-04-012023-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:ManagementFeeExpense", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R26": { "firstAnchor": { "ancestors": [ "span", "span", "span", "td", "tr", "table", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "AsOf2023-06-30", "decimals": "INF", "first": true, "lang": null, "name": "us-gaap:PreferredStockSharesAuthorized", "reportCount": 1, "unitRef": "Shares", "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000026 - Disclosure - STOCKHOLDERS\u2019 DEFICIT (Details Narrative)", "menuCat": "Details", "order": "26", "role": "http://newpointfinancial.com/role/StockholdersDeficitDetailsNarrative", "shortName": "STOCKHOLDERS\u2019 DEFICIT (Details Narrative)", "subGroupType": "details", "uniqueAnchor": null }, "R3": { "firstAnchor": { "ancestors": [ "span", "span", "span", "td", "tr", "table", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "AsOf2023-06-30", "decimals": "INF", "first": true, "lang": null, "name": "us-gaap:PreferredStockParOrStatedValuePerShare", "reportCount": 1, "unitRef": "USDPShares", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000003 - Statement - Condensed Balance Sheets (Parenthetical)", "menuCat": "Statements", "order": "3", "role": "http://newpointfinancial.com/role/BalanceSheetsParenthetical", "shortName": "Condensed Balance Sheets (Parenthetical)", "subGroupType": "parenthetical", "uniqueAnchor": null }, "R4": { "firstAnchor": { "ancestors": [ "span", "td", "tr", "table", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-04-012023-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:ProfessionalFees", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000004 - Statement - Condensed Statements of Operations (Unaudited)", "menuCat": "Statements", "order": "4", "role": "http://newpointfinancial.com/role/StatementsOfOperations", "shortName": "Condensed Statements of Operations (Unaudited)", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "span", "td", "tr", "table", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-04-012023-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:ProfessionalFees", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R5": { "firstAnchor": { "ancestors": [ "span", "td", "tr", "table", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "AsOf2021-12-31_us-gaap_CommonStockMember", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:StockholdersEquity", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000005 - Statement - Condensed Statement of Stockholders' Deficit (Unaudited)", "menuCat": "Statements", "order": "5", "role": "http://newpointfinancial.com/role/StatementOfStockholdersDeficit", "shortName": "Condensed Statement of Stockholders' Deficit (Unaudited)", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "span", "td", "tr", "table", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2022-01-012022-03-31_us-gaap_RetainedEarningsMember", "decimals": "0", "lang": null, "name": "us-gaap:NetIncomeLoss", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R6": { "firstAnchor": { "ancestors": [ "span", "td", "tr", "table", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": "0", "first": true, "lang": null, "name": "us-gaap:NetIncomeLoss", "reportCount": 1, "unitRef": "USD", "xsiNil": "false" }, "groupType": "statement", "isDefault": "false", "longName": "00000006 - Statement - Condensed Statement of Cash Flows (Unaudited)", "menuCat": "Statements", "order": "6", "role": "http://newpointfinancial.com/role/StatementOfCashFlows", "shortName": "Condensed Statement of Cash Flows (Unaudited)", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "span", "td", "tr", "table", "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": "0", "lang": null, "name": "us-gaap:IncreaseDecreaseInAccruedInterestReceivableNet", "reportCount": 1, "unique": true, "unitRef": "USD", "xsiNil": "false" } }, "R7": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:NatureOfOperations", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000007 - Disclosure - ORGANIZATION AND NATURE OF BUSINESS", "menuCat": "Notes", "order": "7", "role": "http://newpointfinancial.com/role/OrganizationAndNatureOfBusiness", "shortName": "ORGANIZATION AND NATURE OF BUSINESS", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:NatureOfOperations", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R8": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:SubstantialDoubtAboutGoingConcernTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000008 - Disclosure - GOING CONCERN", "menuCat": "Notes", "order": "8", "role": "http://newpointfinancial.com/role/GoingConcern", "shortName": "GOING CONCERN", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:SubstantialDoubtAboutGoingConcernTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } }, "R9": { "firstAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:SignificantAccountingPoliciesTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" }, "groupType": "disclosure", "isDefault": "false", "longName": "00000009 - Disclosure - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES", "menuCat": "Notes", "order": "9", "role": "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPolicies", "shortName": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES", "subGroupType": "", "uniqueAnchor": { "ancestors": [ "body", "html" ], "baseRef": "form10-q.htm", "contextRef": "From2023-01-01to2023-06-30", "decimals": null, "first": true, "lang": "en-US", "name": "us-gaap:SignificantAccountingPoliciesTextBlock", "reportCount": 1, "unique": true, "unitRef": null, "xsiNil": "false" } } }, "segmentCount": 16, "tag": { "NPFC_AllowanceForCreditFacilityReceivable": { "auth_ref": [], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 2.0, "parentTag": "us-gaap_AssetsNoncurrent", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Allowance for credit facility receivable.", "label": "AllowanceForCreditFacilityReceivable", "negatedLabel": "Allowance for Credit Facility Receivable" } } }, "localname": "AllowanceForCreditFacilityReceivable", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "NPFC_CashPaidDuringYearAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Cash paid during the year for:", "label": "Cash paid during the year for:" } } }, "localname": "CashPaidDuringYearAbstract", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "stringItemType" }, "NPFC_CreditCommitmentFundedWithRelatedPartyDebt": { "auth_ref": [], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Credit Commitment funded with related party debt", "label": "Credit Commitment funded with related party debt" } } }, "localname": "CreditCommitmentFundedWithRelatedPartyDebt", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "NPFC_CreditFacilityReceivable": { "auth_ref": [], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_AssetsNoncurrent", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Credit facility receivable.", "label": "Credit Facility Receivable" } } }, "localname": "CreditFacilityReceivable", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "NPFC_DepositPaidToFinancedWithRelatedPartyDebt": { "auth_ref": [], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Deposit Paid To Financed With Related Party Debt.", "label": "Deposit paid to AMIC financed with related party debt" } } }, "localname": "DepositPaidToFinancedWithRelatedPartyDebt", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "NPFC_LIBORMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "LIBOR [Member]", "label": "LIBOR [Member]" } } }, "localname": "LIBORMember", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative" ], "xbrltype": "domainItemType" }, "NPFC_LoanAdvancedToRelatedParties": { "auth_ref": [], "calculation": { "http://newpointfinancial.com/role/StatementOfCashFlows": { "order": 2.0, "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Loan advanced to related parties.", "label": "Loan Advanced to Related Party" } } }, "localname": "LoanAdvancedToRelatedParties", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "NPFC_LoanFacilityAgreementMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Loan Facility Agreement [Member]", "label": "Loan Facility Agreement [Member]" } } }, "localname": "LoanFacilityAgreementMember", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "domainItemType" }, "NPFC_MutualHoldingsIncMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Mutual Holdings Inc [Member]", "label": "Mutual Holdings Inc [Member]" } } }, "localname": "MutualHoldingsIncMember", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "domainItemType" }, "NPFC_MutualHoldingsMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Mutual Holdings [Member]", "label": "Mutual Holdings [Member]" } } }, "localname": "MutualHoldingsMember", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails" ], "xbrltype": "domainItemType" }, "NPFC_NewpointCapitalLimitedMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Newpoint Capital Limited [Member]", "label": "Newpoint Capital Limited [Member]" } } }, "localname": "NewpointCapitalLimitedMember", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "domainItemType" }, "NPFC_NewpointFinancialCorpWyomingMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Newpoint Financial Corp (Wyoming) [Member]", "label": "Newpoint Financial Corp (Wyoming) [Member]" } } }, "localname": "NewpointFinancialCorpWyomingMember", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "domainItemType" }, "NPFC_NewpointReinsuranceLimtedMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Newpoint Reinsurance Limted [Member]", "label": "Newpoint Reinsurance Limted [Member]" } } }, "localname": "NewpointReinsuranceLimtedMember", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "domainItemType" }, "NPFC_NoveaIncMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Novea Inc. [Member]", "label": "Novea Inc. [Member]" } } }, "localname": "NoveaIncMember", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "domainItemType" }, "NPFC_RelatedPartiesPolicyTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Related Parties Policy [Text Block]", "label": "Related Parties" } } }, "localname": "RelatedPartiesPolicyTextBlock", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "NPFC_RevolvingCreditFacilityAgreementMember": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Revolving Credit Facility Agreement [Member]", "label": "Revolving Credit Facility Agreement [Member]" } } }, "localname": "RevolvingCreditFacilityAgreementMember", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "domainItemType" }, "NPFC_ValuationAllowanceForFixedIncomeSecuritiesPolicyTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Valuation Allowance For Fixed Income Securities Policy [Text Block]", "label": "Valuation allowance for fixed income securities" } } }, "localname": "ValuationAllowanceForFixedIncomeSecuritiesPolicyTextBlock", "nsuri": "http://newpointfinancial.com/20230630", "presentation": [ "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "dei_AmendmentDescription": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Description of changes contained within amended document.", "label": "Amendment Description" } } }, "localname": "AmendmentDescription", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "stringItemType" }, "dei_AmendmentFlag": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission.", "label": "Amendment Flag" } } }, "localname": "AmendmentFlag", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_AnnualInformationForm": { "auth_ref": [ "r348" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form.", "label": "Annual Information Form" } } }, "localname": "AnnualInformationForm", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_AuditedAnnualFinancialStatements": { "auth_ref": [ "r348" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements.", "label": "Audited Annual Financial Statements" } } }, "localname": "AuditedAnnualFinancialStatements", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_CityAreaCode": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Area code of city", "label": "City Area Code" } } }, "localname": "CityAreaCode", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_CountryRegion": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Region code of country", "label": "Country Region" } } }, "localname": "CountryRegion", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_CoverAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Cover page.", "label": "Cover [Abstract]" } } }, "localname": "CoverAbstract", "nsuri": "http://xbrl.sec.gov/dei/2023", "xbrltype": "stringItemType" }, "dei_CurrentFiscalYearEndDate": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "End date of current fiscal year in the format --MM-DD.", "label": "Current Fiscal Year End Date" } } }, "localname": "CurrentFiscalYearEndDate", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "gMonthDayItemType" }, "dei_DocumentAccountingStandard": { "auth_ref": [ "r347" ], "lang": { "en-us": { "role": { "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'.", "label": "Document Accounting Standard" } } }, "localname": "DocumentAccountingStandard", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "accountingStandardItemType" }, "dei_DocumentAnnualReport": { "auth_ref": [ "r345", "r347", "r348" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a form used as an annual report.", "label": "Document Annual Report" } } }, "localname": "DocumentAnnualReport", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentFiscalPeriodFocus": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.", "label": "Document Fiscal Period Focus" } } }, "localname": "DocumentFiscalPeriodFocus", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "fiscalPeriodItemType" }, "dei_DocumentFiscalYearFocus": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.", "label": "Document Fiscal Year Focus" } } }, "localname": "DocumentFiscalYearFocus", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "gYearItemType" }, "dei_DocumentPeriodEndDate": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period. The format of the date is YYYY-MM-DD.", "label": "Document Period End Date" } } }, "localname": "DocumentPeriodEndDate", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "dateItemType" }, "dei_DocumentPeriodStartDate": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format.", "label": "Document Period Start Date" } } }, "localname": "DocumentPeriodStartDate", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "dateItemType" }, "dei_DocumentQuarterlyReport": { "auth_ref": [ "r346" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a form used as an quarterly report.", "label": "Document Quarterly Report" } } }, "localname": "DocumentQuarterlyReport", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentRegistrationStatement": { "auth_ref": [ "r334" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a form used as a registration statement.", "label": "Document Registration Statement" } } }, "localname": "DocumentRegistrationStatement", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentShellCompanyEventDate": { "auth_ref": [ "r347" ], "lang": { "en-us": { "role": { "documentation": "Date of event requiring a shell company report.", "label": "Document Shell Company Event Date" } } }, "localname": "DocumentShellCompanyEventDate", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "dateItemType" }, "dei_DocumentShellCompanyReport": { "auth_ref": [ "r347" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act.", "label": "Document Shell Company Report" } } }, "localname": "DocumentShellCompanyReport", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentTransitionReport": { "auth_ref": [ "r349" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a form used as a transition report.", "label": "Document Transition Report" } } }, "localname": "DocumentTransitionReport", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_DocumentType": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "The type of document being provided (such as 10-K, 10-Q, 485BPOS, etc). The document type is limited to the same value as the supporting SEC submission type, or the word 'Other'.", "label": "Document Type" } } }, "localname": "DocumentType", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "submissionTypeItemType" }, "dei_DocumentsIncorporatedByReferenceTextBlock": { "auth_ref": [ "r337" ], "lang": { "en-us": { "role": { "documentation": "Documents incorporated by reference.", "label": "Documents Incorporated by Reference [Text Block]" } } }, "localname": "DocumentsIncorporatedByReferenceTextBlock", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "textBlockItemType" }, "dei_EntityAddressAddressLine1": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Address Line 1 such as Attn, Building Name, Street Name", "label": "Entity Address, Address Line One" } } }, "localname": "EntityAddressAddressLine1", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressAddressLine2": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Address Line 2 such as Street or Suite number", "label": "Entity Address, Address Line Two" } } }, "localname": "EntityAddressAddressLine2", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressAddressLine3": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Address Line 3 such as an Office Park", "label": "Entity Address, Address Line Three" } } }, "localname": "EntityAddressAddressLine3", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressCityOrTown": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Name of the City or Town", "label": "Entity Address, City or Town" } } }, "localname": "EntityAddressCityOrTown", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressCountry": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "ISO 3166-1 alpha-2 country code.", "label": "Entity Address, Country" } } }, "localname": "EntityAddressCountry", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "countryCodeItemType" }, "dei_EntityAddressPostalZipCode": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Code for the postal or zip code", "label": "Entity Address, Postal Zip Code" } } }, "localname": "EntityAddressPostalZipCode", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityAddressStateOrProvince": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Name of the state or province.", "label": "Entity Address, State or Province" } } }, "localname": "EntityAddressStateOrProvince", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "stateOrProvinceItemType" }, "dei_EntityBankruptcyProceedingsReportingCurrent": { "auth_ref": [ "r340" ], "lang": { "en-us": { "role": { "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not. Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element.", "label": "Entity Bankruptcy Proceedings, Reporting Current" } } }, "localname": "EntityBankruptcyProceedingsReportingCurrent", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntityCentralIndexKey": { "auth_ref": [ "r336" ], "lang": { "en-us": { "role": { "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.", "label": "Entity Central Index Key" } } }, "localname": "EntityCentralIndexKey", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "centralIndexKeyItemType" }, "dei_EntityCommonStockSharesOutstanding": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.", "label": "Entity Common Stock, Shares Outstanding" } } }, "localname": "EntityCommonStockSharesOutstanding", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "sharesItemType" }, "dei_EntityCurrentReportingStatus": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.", "label": "Entity Current Reporting Status" } } }, "localname": "EntityCurrentReportingStatus", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "yesNoItemType" }, "dei_EntityDomain": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "All the names of the entities being reported upon in a document. Any legal structure used to conduct activities or to hold assets. Some examples of such structures are corporations, partnerships, limited liability companies, grantor trusts, and other trusts. This item does not include business and geographical segments which are included in the geographical or business segments domains." } } }, "localname": "EntityDomain", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "domainItemType" }, "dei_EntityEmergingGrowthCompany": { "auth_ref": [ "r336" ], "lang": { "en-us": { "role": { "documentation": "Indicate if registrant meets the emerging growth company criteria.", "label": "Entity Emerging Growth Company" } } }, "localname": "EntityEmergingGrowthCompany", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntityExTransitionPeriod": { "auth_ref": [ "r353" ], "lang": { "en-us": { "role": { "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.", "label": "Elected Not To Use the Extended Transition Period" } } }, "localname": "EntityExTransitionPeriod", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntityFileNumber": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.", "label": "Entity File Number" } } }, "localname": "EntityFileNumber", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "fileNumberItemType" }, "dei_EntityFilerCategory": { "auth_ref": [ "r336" ], "lang": { "en-us": { "role": { "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.", "label": "Entity Filer Category" } } }, "localname": "EntityFilerCategory", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "filerCategoryItemType" }, "dei_EntityIncorporationDateOfIncorporation": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Date when an entity was incorporated", "label": "Entity incorporation, date of incorporation" } } }, "localname": "EntityIncorporationDateOfIncorporation", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/OrganizationAndNatureOfBusinessDetailsNarrative" ], "xbrltype": "dateItemType" }, "dei_EntityIncorporationStateCountryCode": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Two-character EDGAR code representing the state or country of incorporation.", "label": "Entity Incorporation, State or Country Code" } } }, "localname": "EntityIncorporationStateCountryCode", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "edgarStateCountryItemType" }, "dei_EntityInteractiveDataCurrent": { "auth_ref": [ "r350" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).", "label": "Entity Interactive Data Current" } } }, "localname": "EntityInteractiveDataCurrent", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "yesNoItemType" }, "dei_EntityPrimarySicNumber": { "auth_ref": [ "r348" ], "lang": { "en-us": { "role": { "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity.", "label": "Entity Primary SIC Number" } } }, "localname": "EntityPrimarySicNumber", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "sicNumberItemType" }, "dei_EntityPublicFloat": { "auth_ref": [], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter.", "label": "Entity Public Float" } } }, "localname": "EntityPublicFloat", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "monetaryItemType" }, "dei_EntityRegistrantName": { "auth_ref": [ "r336" ], "lang": { "en-us": { "role": { "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.", "label": "Entity Registrant Name" } } }, "localname": "EntityRegistrantName", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_EntityShellCompany": { "auth_ref": [ "r336" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act.", "label": "Entity Shell Company" } } }, "localname": "EntityShellCompany", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntitySmallBusiness": { "auth_ref": [ "r336" ], "lang": { "en-us": { "role": { "documentation": "Indicates that the company is a Smaller Reporting Company (SRC).", "label": "Entity Small Business" } } }, "localname": "EntitySmallBusiness", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_EntityTaxIdentificationNumber": { "auth_ref": [ "r336" ], "lang": { "en-us": { "role": { "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS.", "label": "Entity Tax Identification Number" } } }, "localname": "EntityTaxIdentificationNumber", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "employerIdItemType" }, "dei_EntityVoluntaryFilers": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act.", "label": "Entity Voluntary Filers" } } }, "localname": "EntityVoluntaryFilers", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "yesNoItemType" }, "dei_EntityWellKnownSeasonedIssuer": { "auth_ref": [ "r351" ], "lang": { "en-us": { "role": { "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A.", "label": "Entity Well-known Seasoned Issuer" } } }, "localname": "EntityWellKnownSeasonedIssuer", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "yesNoItemType" }, "dei_Extension": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Extension number for local phone number.", "label": "Extension" } } }, "localname": "Extension", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_LegalEntityAxis": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "The set of legal entities associated with a report.", "label": "Legal Entity [Axis]" } } }, "localname": "LegalEntityAxis", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "stringItemType" }, "dei_LocalPhoneNumber": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Local phone number for entity.", "label": "Local Phone Number" } } }, "localname": "LocalPhoneNumber", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "normalizedStringItemType" }, "dei_NoTradingSymbolFlag": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true only for a security having no trading symbol.", "label": "No Trading Symbol Flag" } } }, "localname": "NoTradingSymbolFlag", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "trueItemType" }, "dei_OtherReportingStandardItemNumber": { "auth_ref": [ "r347" ], "lang": { "en-us": { "role": { "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS.", "label": "Other Reporting Standard Item Number" } } }, "localname": "OtherReportingStandardItemNumber", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "otherReportingStandardItemNumberItemType" }, "dei_PreCommencementIssuerTenderOffer": { "auth_ref": [ "r341" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act.", "label": "Pre-commencement Issuer Tender Offer" } } }, "localname": "PreCommencementIssuerTenderOffer", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_PreCommencementTenderOffer": { "auth_ref": [ "r342" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act.", "label": "Pre-commencement Tender Offer" } } }, "localname": "PreCommencementTenderOffer", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_Security12bTitle": { "auth_ref": [ "r335" ], "lang": { "en-us": { "role": { "documentation": "Title of a 12(b) registered security.", "label": "Title of 12(b) Security" } } }, "localname": "Security12bTitle", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "securityTitleItemType" }, "dei_Security12gTitle": { "auth_ref": [ "r339" ], "lang": { "en-us": { "role": { "documentation": "Title of a 12(g) registered security.", "label": "Title of 12(g) Security" } } }, "localname": "Security12gTitle", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "securityTitleItemType" }, "dei_SecurityExchangeName": { "auth_ref": [ "r338" ], "lang": { "en-us": { "role": { "documentation": "Name of the Exchange on which a security is registered.", "label": "Security Exchange Name" } } }, "localname": "SecurityExchangeName", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "edgarExchangeCodeItemType" }, "dei_SecurityReportingObligation": { "auth_ref": [ "r343" ], "lang": { "en-us": { "role": { "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act.", "label": "Security Reporting Obligation" } } }, "localname": "SecurityReportingObligation", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "securityReportingObligationItemType" }, "dei_SolicitingMaterial": { "auth_ref": [ "r344" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as soliciting material pursuant to Rule 14a-12 under the Exchange Act.", "label": "Soliciting Material" } } }, "localname": "SolicitingMaterial", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "dei_TradingSymbol": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Trading symbol of an instrument as listed on an exchange.", "label": "Trading Symbol" } } }, "localname": "TradingSymbol", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "tradingSymbolItemType" }, "dei_WrittenCommunications": { "auth_ref": [ "r352" ], "lang": { "en-us": { "role": { "documentation": "Boolean flag that is true when the Form 8-K filing is intended to satisfy the filing obligation of the registrant as written communications pursuant to Rule 425 under the Securities Act.", "label": "Written Communications" } } }, "localname": "WrittenCommunications", "nsuri": "http://xbrl.sec.gov/dei/2023", "presentation": [ "http://newpointfinancial.com/role/Cover" ], "xbrltype": "booleanItemType" }, "srt_TitleOfIndividualAxis": { "auth_ref": [ "r363", "r371" ], "lang": { "en-us": { "role": { "label": "Title of Individual [Axis]" } } }, "localname": "TitleOfIndividualAxis", "nsuri": "http://fasb.org/srt/2023", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "stringItemType" }, "srt_TitleOfIndividualWithRelationshipToEntityDomain": { "auth_ref": [], "localname": "TitleOfIndividualWithRelationshipToEntityDomain", "nsuri": "http://fasb.org/srt/2023", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "domainItemType" }, "us-gaap_AccountingPoliciesAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Accounting Policies [Abstract]" } } }, "localname": "AccountingPoliciesAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "xbrltype": "stringItemType" }, "us-gaap_AccountsPayableAndAccruedLiabilitiesCurrent": { "auth_ref": [ "r8" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.", "label": "Accounts Payable and accrued expenses" } } }, "localname": "AccountsPayableAndAccruedLiabilitiesCurrent", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AdditionalPaidInCapital": { "auth_ref": [ "r37", "r323", "r379" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 3.0, "parentTag": "us-gaap_StockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.", "label": "Additional Paid-In Capital" } } }, "localname": "AdditionalPaidInCapital", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AdditionalPaidInCapitalMember": { "auth_ref": [ "r169", "r170", "r171", "r253", "r360", "r361", "r362", "r369", "r384" ], "lang": { "en-us": { "role": { "documentation": "Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders.", "label": "Additional Paid-in Capital [Member]" } } }, "localname": "AdditionalPaidInCapitalMember", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfStockholdersDeficit" ], "xbrltype": "domainItemType" }, "us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities": { "auth_ref": [ "r358" ], "calculation": { "http://newpointfinancial.com/role/StatementOfCashFlows": { "order": 2.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The aggregate amount of adjustments to net income or loss necessary to remove the effects of all items whose cash effects are investing or financing cash flows. The aggregate amount also includes all noncash expenses and income items which reduce or increase net income and are thus added back or deducted when calculating cash provided by or used in operating activities.", "label": "Adjustments to reconcile net loss to net cash used in operating activities:" } } }, "localname": "AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivities", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_AllowanceForDoubtfulAccountsReceivable": { "auth_ref": [ "r73", "r132", "r136", "r137", "r138", "r376" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of allowance for credit loss on accounts receivable.", "label": "Allowance for doubtful accounts receivable" } } }, "localname": "AllowanceForDoubtfulAccountsReceivable", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_ArrangementsAndNonarrangementTransactionsMember": { "auth_ref": [ "r180" ], "lang": { "en-us": { "role": { "documentation": "Collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations." } } }, "localname": "ArrangementsAndNonarrangementTransactionsMember", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "domainItemType" }, "us-gaap_Assets": { "auth_ref": [ "r55", "r72", "r90", "r115", "r121", "r125", "r133", "r141", "r142", "r143", "r144", "r145", "r146", "r147", "r148", "r149", "r181", "r183", "r195", "r231", "r274", "r323", "r333", "r367", "r368", "r373" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.", "label": "Assets", "totalLabel": "TOTAL ASSETS" } } }, "localname": "Assets", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AssetsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "ASSETS" } } }, "localname": "AssetsAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_AssetsCurrent": { "auth_ref": [ "r68", "r74", "r90", "r133", "r141", "r142", "r143", "r144", "r145", "r146", "r147", "r148", "r149", "r181", "r183", "r195", "r323", "r367", "r368", "r373" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_Assets", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold, or consumed within one year (or the normal operating cycle, if longer). Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.", "label": "Assets, Current", "totalLabel": "Total Current Assets" } } }, "localname": "AssetsCurrent", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AssetsCurrentAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Current Assets:" } } }, "localname": "AssetsCurrentAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_AssetsNoncurrent": { "auth_ref": [ "r90", "r133", "r141", "r142", "r143", "r144", "r145", "r146", "r147", "r148", "r149", "r181", "r183", "r195", "r367", "r368", "r373" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 2.0, "parentTag": "us-gaap_Assets", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.", "label": "Assets, Noncurrent", "totalLabel": "Total Other Assets" } } }, "localname": "AssetsNoncurrent", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_AssetsNoncurrentAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Other Assets" } } }, "localname": "AssetsNoncurrentAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_CashAndCashEquivalentsAtCarryingValue": { "auth_ref": [ "r15", "r70", "r317" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.", "label": "Cash" } } }, "localname": "CashAndCashEquivalentsAtCarryingValue", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_CashAndCashEquivalentsPolicyTextBlock": { "auth_ref": [ "r16" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.", "label": "Cash and Cash Equivalents" } } }, "localname": "CashAndCashEquivalentsPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations": { "auth_ref": [ "r15", "r45", "r87" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including, but not limited to, disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.", "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations", "periodEndLabel": "Cash at End of Period", "periodStartLabel": "Cash at Beginning of Period" } } }, "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsIncludingDisposalGroupAndDiscontinuedOperations", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect": { "auth_ref": [ "r0", "r45" ], "calculation": { "http://newpointfinancial.com/role/StatementOfCashFlows": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.", "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect", "totalLabel": "Net (Decrease) Increase in Cash" } } }, "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_CashFDICInsuredAmount": { "auth_ref": [], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The amount of cash deposited in financial institutions as of the balance sheet date that is insured by the Federal Deposit Insurance Corporation.", "label": "Cash FDIC insured amount" } } }, "localname": "CashFDICInsuredAmount", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "SUPPLEMENTAL DISCLOSURE OF NON-CASH INVESTING AND FINANCING ACTIVITIES" } } }, "localname": "CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_CashUninsuredAmount": { "auth_ref": [], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The amount of cash as of the balance sheet date that is not insured by the Federal Deposit Insurance Corporation.", "label": "Cash uninsured amount" } } }, "localname": "CashUninsuredAmount", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems": { "auth_ref": [ "r180" ], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]" } } }, "localname": "CollaborativeArrangementsAndNoncollaborativeArrangementTransactionsLineItems", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_CommitmentsAndContingenciesDisclosureAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Commitments and Contingencies Disclosure [Abstract]" } } }, "localname": "CommitmentsAndContingenciesDisclosureAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "xbrltype": "stringItemType" }, "us-gaap_CommitmentsAndContingenciesDisclosureTextBlock": { "auth_ref": [ "r50", "r139", "r140", "r316", "r366" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for commitments and contingencies.", "label": "COMMITMENTS AND CONTINGENCIES" } } }, "localname": "CommitmentsAndContingenciesDisclosureTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CommitmentsAndContingencies" ], "xbrltype": "textBlockItemType" }, "us-gaap_CommitmentsDisclosureTextBlock": { "auth_ref": [ "r50" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for significant arrangements with third parties, which includes operating lease arrangements and arrangements in which the entity has agreed to expend funds to procure goods or services, or has agreed to commit resources to supply goods or services, and operating lease arrangements. Descriptions may include identification of the specific goods and services, period of time covered, minimum quantities and amounts, and cancellation rights.", "label": "CREDIT COMMITMENT" } } }, "localname": "CommitmentsDisclosureTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitment" ], "xbrltype": "textBlockItemType" }, "us-gaap_CommonStockMember": { "auth_ref": [ "r324", "r325", "r326", "r328", "r329", "r330", "r331", "r360", "r361", "r369", "r377", "r384" ], "lang": { "en-us": { "role": { "documentation": "Stock that is subordinate to all other stock of the issuer.", "label": "Common Stock [Member]" } } }, "localname": "CommonStockMember", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfStockholdersDeficit" ], "xbrltype": "domainItemType" }, "us-gaap_CommonStockParOrStatedValuePerShare": { "auth_ref": [ "r36" ], "lang": { "en-us": { "role": { "documentation": "Face amount or stated value per share of common stock.", "label": "Common stock, par value" } } }, "localname": "CommonStockParOrStatedValuePerShare", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheetsParenthetical", "http://newpointfinancial.com/role/StockholdersDeficitDetailsNarrative" ], "xbrltype": "perShareItemType" }, "us-gaap_CommonStockSharesAuthorized": { "auth_ref": [ "r36", "r262" ], "lang": { "en-us": { "role": { "documentation": "The maximum number of common shares permitted to be issued by an entity's charter and bylaws.", "label": "Common stock, shares authorized" } } }, "localname": "CommonStockSharesAuthorized", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheetsParenthetical", "http://newpointfinancial.com/role/StockholdersDeficitDetailsNarrative" ], "xbrltype": "sharesItemType" }, "us-gaap_CommonStockSharesIssued": { "auth_ref": [ "r36" ], "lang": { "en-us": { "role": { "documentation": "Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.", "label": "Common stock, shares issued" } } }, "localname": "CommonStockSharesIssued", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheetsParenthetical", "http://newpointfinancial.com/role/StockholdersDeficitDetailsNarrative" ], "xbrltype": "sharesItemType" }, "us-gaap_CommonStockSharesOutstanding": { "auth_ref": [ "r4", "r36", "r262", "r280", "r384", "r385" ], "lang": { "en-us": { "role": { "documentation": "Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.", "label": "Common stock, shares outstanding" } } }, "localname": "CommonStockSharesOutstanding", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheetsParenthetical", "http://newpointfinancial.com/role/StockholdersDeficitDetailsNarrative" ], "xbrltype": "sharesItemType" }, "us-gaap_CommonStockValue": { "auth_ref": [ "r36", "r233", "r323" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 2.0, "parentTag": "us-gaap_StockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.", "label": "Common Stock, par value $0.001, 100,000,000 shares Authorized,19,153,923 shares Issued and Outstanding at June 30, 2023 and December 31,2022" } } }, "localname": "CommonStockValue", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_DebtInstrumentFaceAmount": { "auth_ref": [ "r27", "r29", "r150", "r203", "r321", "r322" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Face (par) amount of debt instrument at time of issuance.", "label": "Debt instrument face amount" } } }, "localname": "DebtInstrumentFaceAmount", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_DebtInstrumentInterestRateIncreaseDecrease": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Incremental percentage increase (decrease) in the stated rate on a debt instrument.", "label": "Increase interest percentage" } } }, "localname": "DebtInstrumentInterestRateIncreaseDecrease", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative" ], "xbrltype": "percentItemType" }, "us-gaap_DebtInstrumentInterestRateStatedPercentage": { "auth_ref": [ "r11", "r151" ], "lang": { "en-us": { "role": { "documentation": "Contractual interest rate for funds borrowed, under the debt agreement.", "label": "Bearing interest percentage" } } }, "localname": "DebtInstrumentInterestRateStatedPercentage", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative" ], "xbrltype": "percentItemType" }, "us-gaap_DebtInstrumentTerm": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.", "label": "Debt instrument, term", "verboseLabel": "Debt term" } } }, "localname": "DebtInstrumentTerm", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "durationItemType" }, "us-gaap_DefinedBenefitPlanDisclosureLineItems": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Defined Benefit Plan Disclosure [Line Items]" } } }, "localname": "DefinedBenefitPlanDisclosureLineItems", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_EarningsPerShareBasic": { "auth_ref": [ "r82", "r98", "r99", "r100", "r101", "r102", "r106", "r108", "r110", "r111", "r112", "r113", "r193", "r194", "r229", "r237", "r318" ], "lang": { "en-us": { "role": { "documentation": "The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.", "label": "Loss per Common Share, Basic" } } }, "localname": "EarningsPerShareBasic", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "perShareItemType" }, "us-gaap_EarningsPerShareDiluted": { "auth_ref": [ "r82", "r98", "r99", "r100", "r101", "r102", "r108", "r110", "r111", "r112", "r113", "r193", "r194", "r229", "r237", "r318" ], "lang": { "en-us": { "role": { "documentation": "The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.", "label": "Loss per Common Share, Diluted" } } }, "localname": "EarningsPerShareDiluted", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "perShareItemType" }, "us-gaap_EarningsPerSharePolicyTextBlock": { "auth_ref": [ "r17", "r18" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.", "label": "Net Loss per Share" } } }, "localname": "EarningsPerSharePolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_EquityAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Equity [Abstract]" } } }, "localname": "EquityAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "xbrltype": "stringItemType" }, "us-gaap_EquityComponentDomain": { "auth_ref": [ "r4", "r66", "r78", "r79", "r80", "r93", "r94", "r95", "r97", "r103", "r105", "r114", "r134", "r135", "r165", "r169", "r170", "r171", "r178", "r179", "r185", "r186", "r187", "r188", "r189", "r190", "r192", "r196", "r197", "r198", "r199", "r200", "r201", "r204", "r239", "r240", "r241", "r253", "r305" ], "lang": { "en-us": { "role": { "documentation": "Components of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc." } } }, "localname": "EquityComponentDomain", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfStockholdersDeficit" ], "xbrltype": "domainItemType" }, "us-gaap_FairValueOfFinancialInstrumentsPolicy": { "auth_ref": [ "r2", "r6" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for determining the fair value of financial instruments.", "label": "Fair Value of Financial Instruments" } } }, "localname": "FairValueOfFinancialInstrumentsPolicy", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_GeneralAndAdministrativeExpense": { "auth_ref": [ "r43", "r284" ], "calculation": { "http://newpointfinancial.com/role/StatementsOfOperations": { "order": 2.0, "parentTag": "us-gaap_OperatingExpenses", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.", "label": "General and administrative expense" } } }, "localname": "GeneralAndAdministrativeExpense", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncomeStatementAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Income Statement [Abstract]" } } }, "localname": "IncomeStatementAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "xbrltype": "stringItemType" }, "us-gaap_IncomeTaxExaminationLikelihoodOfUnfavorableSettlement": { "auth_ref": [ "r26", "r54" ], "lang": { "en-us": { "role": { "documentation": "Description of the likelihood that an uncertainty in income taxes will not be sustained as a result of the examination by the taxing authority.", "label": "Income tax likelihood" } } }, "localname": "IncomeTaxExaminationLikelihoodOfUnfavorableSettlement", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_IncomeTaxPolicyTextBlock": { "auth_ref": [ "r77", "r172", "r173", "r174", "r175", "r176", "r177", "r248" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for income taxes, which may include its accounting policies for recognizing and measuring deferred tax assets and liabilities and related valuation allowances, recognizing investment tax credits, operating loss carryforwards, tax credit carryforwards, and other carryforwards, methodologies for determining its effective income tax rate and the characterization of interest and penalties in the financial statements.", "label": "Income Taxes" } } }, "localname": "IncomeTaxPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_IncreaseDecreaseInAccountsPayableTrade": { "auth_ref": [ "r1" ], "calculation": { "http://newpointfinancial.com/role/StatementOfCashFlows": { "order": 4.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services.", "label": "Accounts Payable and Accrued Expenses" } } }, "localname": "IncreaseDecreaseInAccountsPayableTrade", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInAccruedInterestReceivableNet": { "auth_ref": [ "r1" ], "calculation": { "http://newpointfinancial.com/role/StatementOfCashFlows": { "order": 3.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The increase (decrease) during the reporting period in the amount due from borrowers for interest payments.", "label": "Increase (Decrease) in Accrued Interest Receivable, Net", "negatedLabel": "Interest Receivable" } } }, "localname": "IncreaseDecreaseInAccruedInterestReceivableNet", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Changes In:" } } }, "localname": "IncreaseDecreaseInOperatingCapitalAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_IncreaseDecreaseInOtherCurrentLiabilities": { "auth_ref": [ "r357" ], "calculation": { "http://newpointfinancial.com/role/StatementOfCashFlows": { "order": 5.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of increase (decrease) in current liabilities classified as other.", "label": "Other Current Liabilities" } } }, "localname": "IncreaseDecreaseInOtherCurrentLiabilities", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_InterestExpense": { "auth_ref": [ "r28", "r59", "r81", "r118", "r202", "r290", "r332", "r381" ], "calculation": { "http://newpointfinancial.com/role/StatementsOfOperations": { "order": 2.0, "parentTag": "us-gaap_NonoperatingIncomeExpense", "weight": -1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of the cost of borrowed funds accounted for as interest expense.", "label": "Interest expenses", "negatedLabel": "Interest expense" } } }, "localname": "InterestExpense", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical", "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_InterestIncomeOther": { "auth_ref": [], "calculation": { "http://newpointfinancial.com/role/StatementsOfOperations": { "order": 1.0, "parentTag": "us-gaap_NonoperatingIncomeExpense", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of interest income earned from interest bearing assets classified as other.", "label": "Interest Income" } } }, "localname": "InterestIncomeOther", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_InterestPaidNet": { "auth_ref": [ "r83", "r85", "r86" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.", "label": "Interest" } } }, "localname": "InterestPaidNet", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_InterestReceivableCurrent": { "auth_ref": [ "r356" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 2.0, "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Carrying amount as of the balance sheet date of current interest earned but not received. Also called accrued interest or accrued interest receivable. For classified balance sheets, represents the current amount receivable, that is amounts expected to be collected within one year or the normal operating cycle, if longer.", "label": "Interest Receivable" } } }, "localname": "InterestReceivableCurrent", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_InvestmentPolicyTextBlock": { "auth_ref": [ "r238", "r244", "r245", "r246", "r247", "r313", "r314" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for investment in financial asset.", "label": "Investments" } } }, "localname": "InvestmentPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_InvestmentTextBlock": { "auth_ref": [ "r354", "r355", "r364" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for investment.", "label": "INVESTMENTS" } } }, "localname": "InvestmentTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/Investments" ], "xbrltype": "textBlockItemType" }, "us-gaap_InvestmentsAllOtherInvestmentsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Investments, All Other Investments [Abstract]" } } }, "localname": "InvestmentsAllOtherInvestmentsAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "xbrltype": "stringItemType" }, "us-gaap_Liabilities": { "auth_ref": [ "r9", "r90", "r133", "r141", "r142", "r143", "r144", "r145", "r146", "r147", "r148", "r149", "r182", "r183", "r184", "r195", "r261", "r319", "r333", "r367", "r373", "r374" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.", "label": "Liabilities", "totalLabel": "Total Liabilities" } } }, "localname": "Liabilities", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_LiabilitiesAndStockholdersEquity": { "auth_ref": [ "r41", "r57", "r235", "r323", "r359", "r365", "r370" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.", "label": "Liabilities and Equity", "totalLabel": "TOTAL LIABILITIES AND STOCKHOLDERS\u2019 DEFICIT" } } }, "localname": "LiabilitiesAndStockholdersEquity", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_LiabilitiesAndStockholdersEquityAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "LIABILITIES & STOCKHOLDERS\u2019 DEFICIT" } } }, "localname": "LiabilitiesAndStockholdersEquityAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_LiabilitiesCurrent": { "auth_ref": [ "r10", "r69", "r90", "r133", "r141", "r142", "r143", "r144", "r145", "r146", "r147", "r148", "r149", "r182", "r183", "r184", "r195", "r323", "r367", "r373", "r374" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_Liabilities", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.", "label": "Liabilities, Current", "totalLabel": "Total Current Liabilities" } } }, "localname": "LiabilitiesCurrent", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_LiabilitiesCurrentAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Current Liabilities:" } } }, "localname": "LiabilitiesCurrentAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_LineOfCreditFacilityCommitmentFeeAmount": { "auth_ref": [ "r7" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of the fee for available but unused credit capacity under the credit facility.", "label": "Line of credit facility, commitment fee amount", "verboseLabel": "Credit commitment fee amount" } } }, "localname": "LineOfCreditFacilityCommitmentFeeAmount", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "monetaryItemType" }, "us-gaap_LineOfCreditFacilityCurrentBorrowingCapacity": { "auth_ref": [ "r7" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of current borrowing capacity under the credit facility considering any current restrictions on the amount that could be borrowed (for example, borrowings may be limited by the amount of current assets), but without considering any amounts currently outstanding under the facility.", "label": "Line of credit facility, additional borrowings", "verboseLabel": "Line of credit facility current borrowing capacity" } } }, "localname": "LineOfCreditFacilityCurrentBorrowingCapacity", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "monetaryItemType" }, "us-gaap_LineOfCreditFacilityMaximumBorrowingCapacity": { "auth_ref": [ "r7" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Maximum borrowing capacity under the credit facility without consideration of any current restrictions on the amount that could be borrowed or the amounts currently outstanding under the facility.", "label": "Line of credit facility, maximum borrowing capacity", "verboseLabel": "Maximum borrowing capacity" } } }, "localname": "LineOfCreditFacilityMaximumBorrowingCapacity", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "monetaryItemType" }, "us-gaap_LongTermInvestments": { "auth_ref": [ "r71" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The total amount of investments that are intended to be held for an extended period of time (longer than one operating cycle).", "label": "Long-Term Investments", "verboseLabel": "Investments" } } }, "localname": "LongTermInvestments", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/InvestmentsDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_ManagementFeeExpense": { "auth_ref": [ "r30", "r284", "r332", "r380" ], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of expense for investment management fee, including, but not limited to, expense in connection with research, selection, supervision, and custody of investment.", "label": "Consulting expenses for management costs" } } }, "localname": "ManagementFeeExpense", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/RelatedPartyTransactionsAndNotePayableDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_NatureOfOperations": { "auth_ref": [ "r60", "r65" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for the nature of an entity's business, major products or services, principal markets including location, and the relative importance of its operations in each business and the basis for the determination, including but not limited to, assets, revenues, or earnings. For an entity that has not commenced principal operations, disclosures about the risks and uncertainties related to the activities in which the entity is currently engaged and an understanding of what those activities are being directed toward.", "label": "ORGANIZATION AND NATURE OF BUSINESS" } } }, "localname": "NatureOfOperations", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/OrganizationAndNatureOfBusiness" ], "xbrltype": "textBlockItemType" }, "us-gaap_NetCashProvidedByUsedInFinancingActivities": { "auth_ref": [ "r84" ], "calculation": { "http://newpointfinancial.com/role/StatementOfCashFlows": { "order": 3.0, "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.", "label": "Net Cash Provided by (Used in) Financing Activities", "totalLabel": "Net Cash (used in) provided by Financing Activities" } } }, "localname": "NetCashProvidedByUsedInFinancingActivities", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "CASH FLOWS FROM FINANCING ACTIVITIES:" } } }, "localname": "NetCashProvidedByUsedInFinancingActivitiesAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_NetCashProvidedByUsedInInvestingActivities": { "auth_ref": [ "r84" ], "calculation": { "http://newpointfinancial.com/role/StatementOfCashFlows": { "order": 2.0, "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.", "label": "Net Cash Provided by (Used in) Investing Activities", "totalLabel": "Net Cash Used in Investing Activities" } } }, "localname": "NetCashProvidedByUsedInInvestingActivities", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "CASH FLOWS FROM INVESTING ACTIVITIES:" } } }, "localname": "NetCashProvidedByUsedInInvestingActivitiesAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_NetCashProvidedByUsedInOperatingActivities": { "auth_ref": [ "r45", "r46", "r47" ], "calculation": { "http://newpointfinancial.com/role/StatementOfCashFlows": { "order": 1.0, "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect", "weight": 1.0 } }, "lang": { "en-us": { "role": { "documentation": "Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.", "label": "Net Cash Provided by (Used in) Operating Activities", "totalLabel": "Net Cash Used in Operating Activities" } } }, "localname": "NetCashProvidedByUsedInOperatingActivities", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "CASH FLOWS FROM OPERATING ACTIVITIES:" } } }, "localname": "NetCashProvidedByUsedInOperatingActivitiesAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_NetIncomeLoss": { "auth_ref": [ "r42", "r47", "r58", "r67", "r75", "r76", "r80", "r90", "r96", "r98", "r99", "r100", "r101", "r104", "r105", "r109", "r115", "r120", "r124", "r126", "r133", "r141", "r142", "r143", "r144", "r145", "r146", "r147", "r148", "r149", "r194", "r195", "r236", "r282", "r303", "r304", "r320", "r332", "r367" ], "calculation": { "http://newpointfinancial.com/role/StatementOfCashFlows": { "order": 1.0, "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities", "weight": 1.0 }, "http://newpointfinancial.com/role/StatementsOfOperations": { "order": null, "parentTag": null, "root": true, "weight": null } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.", "label": "Net Loss", "negatedLabel": "Net loss", "totalLabel": "Net Loss" } } }, "localname": "NetIncomeLoss", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/GoingConcernDetailsNarrative", "http://newpointfinancial.com/role/StatementOfCashFlows", "http://newpointfinancial.com/role/StatementOfStockholdersDeficit", "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.", "label": "Recently Issued Accounting Pronouncements" } } }, "localname": "NewAccountingPronouncementsPolicyPolicyTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_NonoperatingIncomeExpense": { "auth_ref": [ "r44" ], "calculation": { "http://newpointfinancial.com/role/StatementsOfOperations": { "order": 2.0, "parentTag": "us-gaap_NetIncomeLoss", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).", "label": "Nonoperating Income (Expense)", "totalLabel": "Total Other Income (Expense)" } } }, "localname": "NonoperatingIncomeExpense", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_NonoperatingIncomeExpenseAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Other Income (Expense)" } } }, "localname": "NonoperatingIncomeExpenseAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "stringItemType" }, "us-gaap_NotesAndLoansReceivableNetCurrent": { "auth_ref": [ "r130", "r131", "r228" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 3.0, "parentTag": "us-gaap_AssetsCurrent", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amortized cost, after allowance for credit loss, of financing receivable classified as current. Excludes net investment in lease.", "label": "Loan Receivable - Due from Related Party", "terseLabel": "Loan receivable from related party", "verboseLabel": "Due from related party" } } }, "localname": "NotesAndLoansReceivableNetCurrent", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "monetaryItemType" }, "us-gaap_NotesPayableCurrent": { "auth_ref": [ "r8" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 2.0, "parentTag": "us-gaap_LiabilitiesCurrent", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Sum of the carrying values as of the balance sheet date of the portions of long-term notes payable due within one year or the operating cycle if longer.", "label": "Loans Payable - Due to Related Parties" } } }, "localname": "NotesPayableCurrent", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingExpenses": { "auth_ref": [], "calculation": { "http://newpointfinancial.com/role/StatementsOfOperations": { "order": 2.0, "parentTag": "us-gaap_OperatingIncomeLoss", "weight": -1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.", "label": "Operating Expenses", "totalLabel": "Total Operating Expenses" } } }, "localname": "OperatingExpenses", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_OperatingExpensesAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Expenses:" } } }, "localname": "OperatingExpensesAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "stringItemType" }, "us-gaap_OperatingIncomeLoss": { "auth_ref": [ "r115", "r120", "r124", "r126", "r320" ], "calculation": { "http://newpointfinancial.com/role/StatementsOfOperations": { "order": 1.0, "parentTag": "us-gaap_NetIncomeLoss", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The net result for the period of deducting operating expenses from operating revenues.", "label": "Operating Income (Loss)", "totalLabel": "Operating Loss" } } }, "localname": "OperatingIncomeLoss", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Organization, Consolidation and Presentation of Financial Statements [Abstract]" } } }, "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "xbrltype": "stringItemType" }, "us-gaap_OtherLiabilities": { "auth_ref": [ "r32", "r230", "r257", "r258", "r333", "r378" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of liabilities classified as other.", "label": "Due to related parties", "verboseLabel": "Due to related parties current and noncurrent" } } }, "localname": "OtherLiabilities", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "monetaryItemType" }, "us-gaap_OtherReceivablesNetCurrent": { "auth_ref": [], "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.", "label": "Other Receivables, Net, Current" } } }, "localname": "OtherReceivablesNetCurrent", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails" ], "xbrltype": "monetaryItemType" }, "us-gaap_PreferredStockMember": { "auth_ref": [ "r324", "r325", "r328", "r329", "r330", "r331", "r377", "r384" ], "lang": { "en-us": { "role": { "documentation": "Preferred shares may provide a preferential dividend to the dividend on common stock and may take precedence over common stock in the event of a liquidation. Preferred shares typically represent an ownership interest in the company.", "label": "Preferred Stock [Member]" } } }, "localname": "PreferredStockMember", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfStockholdersDeficit" ], "xbrltype": "domainItemType" }, "us-gaap_PreferredStockParOrStatedValuePerShare": { "auth_ref": [ "r35", "r153" ], "lang": { "en-us": { "role": { "documentation": "Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.", "label": "Preferred stock, par value" } } }, "localname": "PreferredStockParOrStatedValuePerShare", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheetsParenthetical", "http://newpointfinancial.com/role/StockholdersDeficitDetailsNarrative" ], "xbrltype": "perShareItemType" }, "us-gaap_PreferredStockSharesAuthorized": { "auth_ref": [ "r35", "r262" ], "lang": { "en-us": { "role": { "documentation": "The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.", "label": "Preferred stock, shares authorized" } } }, "localname": "PreferredStockSharesAuthorized", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheetsParenthetical", "http://newpointfinancial.com/role/StockholdersDeficitDetailsNarrative" ], "xbrltype": "sharesItemType" }, "us-gaap_PreferredStockSharesIssued": { "auth_ref": [ "r35", "r153" ], "lang": { "en-us": { "role": { "documentation": "Total number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) issued to shareholders (includes related preferred shares that were issued, repurchased, and remain in the treasury). May be all or portion of the number of preferred shares authorized. Excludes preferred shares that are classified as debt.", "label": "Preferred stock, shares issued" } } }, "localname": "PreferredStockSharesIssued", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheetsParenthetical", "http://newpointfinancial.com/role/StockholdersDeficitDetailsNarrative" ], "xbrltype": "sharesItemType" }, "us-gaap_PreferredStockSharesOutstanding": { "auth_ref": [ "r35", "r262", "r280", "r384", "r385" ], "lang": { "en-us": { "role": { "documentation": "Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.", "label": "Preferred stock, shares outstanding" } } }, "localname": "PreferredStockSharesOutstanding", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheetsParenthetical", "http://newpointfinancial.com/role/StockholdersDeficitDetailsNarrative" ], "xbrltype": "sharesItemType" }, "us-gaap_PreferredStockValue": { "auth_ref": [ "r35", "r232", "r323" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 1.0, "parentTag": "us-gaap_StockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.", "label": "Preferred Stock, par value $0.001, 50,000,000 shares Authorized,0 Issued or Outstanding at June 30, 2023 and December 31, 2022" } } }, "localname": "PreferredStockValue", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "monetaryItemType" }, "us-gaap_PrincipalAmountOutstandingOnLoansSecuritized": { "auth_ref": [ "r5" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "This is the principal amount outstanding for securitized loans only (across all types of loans).", "label": "Loan outstanding" } } }, "localname": "PrincipalAmountOutstandingOnLoansSecuritized", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "monetaryItemType" }, "us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties": { "auth_ref": [], "calculation": { "http://newpointfinancial.com/role/StatementOfCashFlows": { "order": 1.0, "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The cash inflow or outflow associated with long-term loans for related parties where one party can exercise control or significant influence over another party, including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from (Payments for) Advances to Affiliates.", "label": "Proceeds from Repayment of Related Party Loan" } } }, "localname": "ProceedsFromPaymentsForLongTermLoansForRelatedParties", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_ProceedsFromRelatedPartyDebt": { "auth_ref": [ "r13" ], "calculation": { "http://newpointfinancial.com/role/StatementOfCashFlows": { "order": 2.0, "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.", "label": "Proceeds from Related Party Loans" } } }, "localname": "ProceedsFromRelatedPartyDebt", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_ProfessionalFees": { "auth_ref": [ "r332", "r382", "r383" ], "calculation": { "http://newpointfinancial.com/role/StatementsOfOperations": { "order": 1.0, "parentTag": "us-gaap_OperatingExpenses", "weight": 1.0 } }, "crdr": "debit", "lang": { "en-us": { "role": { "documentation": "A fee charged for services from professionals such as doctors, lawyers and accountants. The term is often expanded to include other professions, for example, pharmacists charging to maintain a medicinal profile of a client or customer.", "label": "Professional fees" } } }, "localname": "ProfessionalFees", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_RelatedPartyDomain": { "auth_ref": [ "r168", "r208", "r209", "r256", "r257", "r258", "r259", "r260", "r279", "r281", "r312" ], "lang": { "en-us": { "role": { "documentation": "Related parties include affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests." } } }, "localname": "RelatedPartyDomain", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "domainItemType" }, "us-gaap_RelatedPartyMember": { "auth_ref": [ "r91", "r92", "r208", "r209", "r210", "r211", "r256", "r257", "r258", "r259", "r260", "r279", "r281", "r312" ], "lang": { "en-us": { "role": { "documentation": "Party related to reporting entity. Includes, but is not limited to, affiliate, entity for which investment is accounted for by equity method, trust for benefit of employees, and principal owner, management, and members of immediate family.", "label": "Related Party [Member]" } } }, "localname": "RelatedPartyMember", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "domainItemType" }, "us-gaap_RelatedPartyTransactionAxis": { "auth_ref": [ "r208", "r209", "r372" ], "lang": { "en-us": { "role": { "documentation": "Information by type of related party transaction.", "label": "Related Party Transaction [Axis]" } } }, "localname": "RelatedPartyTransactionAxis", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "stringItemType" }, "us-gaap_RelatedPartyTransactionDomain": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Transaction between related party." } } }, "localname": "RelatedPartyTransactionDomain", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "domainItemType" }, "us-gaap_RelatedPartyTransactionLineItems": { "auth_ref": [ "r285", "r286", "r289" ], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Related Party Transaction [Line Items]" } } }, "localname": "RelatedPartyTransactionLineItems", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "stringItemType" }, "us-gaap_RelatedPartyTransactionsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Related Party Transactions [Abstract]" } } }, "localname": "RelatedPartyTransactionsAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "xbrltype": "stringItemType" }, "us-gaap_RelatedPartyTransactionsByRelatedPartyAxis": { "auth_ref": [ "r168", "r208", "r209", "r216", "r217", "r218", "r219", "r220", "r221", "r222", "r223", "r224", "r225", "r226", "r227", "r256", "r257", "r258", "r259", "r260", "r279", "r281", "r312", "r372" ], "lang": { "en-us": { "role": { "documentation": "Information by type of related party. Related parties include, but not limited to, affiliates; other entities for which investments are accounted for by the equity method by the entity; trusts for benefit of employees; and principal owners, management, and members of immediate families. It also may include other parties with which the entity may control or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests.", "label": "Related Party, Type [Axis]" } } }, "localname": "RelatedPartyTransactionsByRelatedPartyAxis", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "stringItemType" }, "us-gaap_RelatedPartyTransactionsDisclosureTextBlock": { "auth_ref": [ "r205", "r206", "r207", "r209", "r212", "r250", "r251", "r252", "r287", "r288", "r289", "r309", "r311" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.", "label": "RELATED PARTY TRANSACTIONS AND NOTE PAYABLE" } } }, "localname": "RelatedPartyTransactionsDisclosureTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/RelatedPartyTransactionsAndNotePayable" ], "xbrltype": "textBlockItemType" }, "us-gaap_RepaymentsOfRelatedPartyDebt": { "auth_ref": [ "r14" ], "calculation": { "http://newpointfinancial.com/role/StatementOfCashFlows": { "order": 1.0, "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities", "weight": -1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.", "label": "Repayments of Related Party Debt", "negatedLabel": "Repayment of Related Party Loans" } } }, "localname": "RepaymentsOfRelatedPartyDebt", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "monetaryItemType" }, "us-gaap_RetainedEarningsAccumulatedDeficit": { "auth_ref": [ "r38", "r52", "r234", "r242", "r243", "r249", "r263", "r323" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 4.0, "parentTag": "us-gaap_StockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of accumulated undistributed earnings (deficit).", "label": "Accumulated Deficit", "negatedLabel": "Accumulated deficit" } } }, "localname": "RetainedEarningsAccumulatedDeficit", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets", "http://newpointfinancial.com/role/GoingConcernDetailsNarrative" ], "xbrltype": "monetaryItemType" }, "us-gaap_RetainedEarningsMember": { "auth_ref": [ "r66", "r93", "r94", "r95", "r97", "r103", "r105", "r134", "r135", "r169", "r170", "r171", "r178", "r179", "r185", "r187", "r188", "r190", "r192", "r239", "r241", "r253", "r384" ], "lang": { "en-us": { "role": { "documentation": "Accumulated undistributed earnings (deficit).", "label": "Retained Earnings [Member]" } } }, "localname": "RetainedEarningsMember", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfStockholdersDeficit" ], "xbrltype": "domainItemType" }, "us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax": { "auth_ref": [ "r116", "r117", "r119", "r122", "r123", "r127", "r128", "r129", "r166", "r167", "r215" ], "calculation": { "http://newpointfinancial.com/role/StatementsOfOperations": { "order": 1.0, "parentTag": "us-gaap_OperatingIncomeLoss", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.", "label": "Revenues:", "verboseLabel": "Revenues" } } }, "localname": "RevenueFromContractWithCustomerExcludingAssessedTax", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/GoingConcernDetailsNarrative", "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "monetaryItemType" }, "us-gaap_ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable": { "auth_ref": [ "r180" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of information about collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations.", "label": "Collaborative Arrangement and Arrangement Other than Collaborative [Table]" } } }, "localname": "ScheduleOfCollaborativeArrangementsAndNoncollaborativeArrangementTransactionsTable", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_ScheduleOfDefinedBenefitPlansDisclosuresTable": { "auth_ref": [ "r3", "r22", "r23", "r24", "r25" ], "lang": { "en-us": { "role": { "documentation": "Disclosures about an individual defined benefit pension plan or an other postretirement defined benefit plan. It may be appropriate to group certain similar plans. Also includes schedule for fair value of plan assets by major categories of plan assets by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), Significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).", "label": "Schedule of Defined Benefit Plans Disclosures [Table]" } } }, "localname": "ScheduleOfDefinedBenefitPlansDisclosuresTable", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_ScheduleOfRelatedPartyTransactionsByRelatedPartyTable": { "auth_ref": [ "r30", "r31", "r285", "r286", "r289" ], "lang": { "en-us": { "role": { "documentation": "Schedule of quantitative and qualitative information pertaining to related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.", "label": "Schedule of Related Party Transactions, by Related Party [Table]" } } }, "localname": "ScheduleOfRelatedPartyTransactionsByRelatedPartyTable", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetails", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "stringItemType" }, "us-gaap_ScheduleOfRelatedPartyTransactionsTableTextBlock": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Tabular disclosure of related party transactions. Examples of related party transactions include, but are not limited to, transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners and (d) affiliates.", "label": "SCHEDULE OF RELATED PARTY TRANSACTION" } } }, "localname": "ScheduleOfRelatedPartyTransactionsTableTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/RelatedPartyTransactionsAndNotePayableTables" ], "xbrltype": "textBlockItemType" }, "us-gaap_SharesOutstanding": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Number of shares issued which are neither cancelled nor held in the treasury.", "label": "Shares, Outstanding", "periodEndLabel": "Balance, shares", "periodStartLabel": "Balance, shares" } } }, "localname": "SharesOutstanding", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfStockholdersDeficit" ], "xbrltype": "sharesItemType" }, "us-gaap_ShortTermBorrowings": { "auth_ref": [ "r34", "r56", "r323", "r375" ], "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Reflects the total carrying amount as of the balance sheet date of debt having initial terms less than one year or the normal operating cycle, if longer.", "label": "Short term loan" } } }, "localname": "ShortTermBorrowings", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "monetaryItemType" }, "us-gaap_ShortTermDebtInterestRateIncrease": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Percentage increase in the stated interest rate on a short-term debt instrument.", "label": "Short term Interest loan rate" } } }, "localname": "ShortTermDebtInterestRateIncrease", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "percentItemType" }, "us-gaap_SignificantAccountingPoliciesTextBlock": { "auth_ref": [ "r48", "r88" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for all significant accounting policies of the reporting entity.", "label": "SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" } } }, "localname": "SignificantAccountingPoliciesTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_StatementEquityComponentsAxis": { "auth_ref": [ "r4", "r12", "r66", "r78", "r79", "r80", "r93", "r94", "r95", "r97", "r103", "r105", "r114", "r134", "r135", "r165", "r169", "r170", "r171", "r178", "r179", "r185", "r186", "r187", "r188", "r189", "r190", "r192", "r196", "r197", "r198", "r199", "r200", "r201", "r204", "r239", "r240", "r241", "r253", "r305" ], "lang": { "en-us": { "role": { "documentation": "Information by component of equity.", "label": "Equity Components [Axis]" } } }, "localname": "StatementEquityComponentsAxis", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfStockholdersDeficit" ], "xbrltype": "stringItemType" }, "us-gaap_StatementLineItems": { "auth_ref": [ "r93", "r94", "r95", "r114", "r215", "r244", "r254", "r255", "r256", "r257", "r258", "r259", "r260", "r262", "r265", "r266", "r267", "r268", "r269", "r270", "r271", "r272", "r273", "r275", "r276", "r277", "r278", "r279", "r281", "r283", "r284", "r291", "r292", "r293", "r294", "r295", "r296", "r297", "r298", "r299", "r300", "r301", "r302", "r305", "r327" ], "lang": { "en-us": { "role": { "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.", "label": "Statement [Line Items]" } } }, "localname": "StatementLineItems", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfStockholdersDeficit" ], "xbrltype": "stringItemType" }, "us-gaap_StatementOfCashFlowsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Statement of Cash Flows [Abstract]" } } }, "localname": "StatementOfCashFlowsAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "xbrltype": "stringItemType" }, "us-gaap_StatementOfFinancialPositionAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Statement of Financial Position [Abstract]" } } }, "localname": "StatementOfFinancialPositionAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "xbrltype": "stringItemType" }, "us-gaap_StatementOfStockholdersEquityAbstract": { "auth_ref": [], "localname": "StatementOfStockholdersEquityAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "xbrltype": "stringItemType" }, "us-gaap_StatementTable": { "auth_ref": [ "r93", "r94", "r95", "r114", "r215", "r244", "r254", "r255", "r256", "r257", "r258", "r259", "r260", "r262", "r265", "r266", "r267", "r268", "r269", "r270", "r271", "r272", "r273", "r275", "r276", "r277", "r278", "r279", "r281", "r283", "r284", "r291", "r292", "r293", "r294", "r295", "r296", "r297", "r298", "r299", "r300", "r301", "r302", "r305", "r327" ], "lang": { "en-us": { "role": { "documentation": "Schedule reflecting a Statement of Income, Statement of Cash Flows, Statement of Financial Position, Statement of Shareholders' Equity and Other Comprehensive Income, or other statement as needed.", "label": "Statement [Table]" } } }, "localname": "StatementTable", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfStockholdersDeficit" ], "xbrltype": "stringItemType" }, "us-gaap_StockholdersEquity": { "auth_ref": [ "r36", "r39", "r40", "r49", "r264", "r280", "r306", "r307", "r323", "r333", "r359", "r365", "r370", "r384" ], "calculation": { "http://newpointfinancial.com/role/BalanceSheets": { "order": 2.0, "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity", "weight": 1.0 } }, "crdr": "credit", "lang": { "en-us": { "role": { "documentation": "Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.", "label": "Equity, Attributable to Parent", "periodEndLabel": "Balance", "periodStartLabel": "Balance", "totalLabel": "Total Stockholders\u2019 Deficit" } } }, "localname": "StockholdersEquity", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets", "http://newpointfinancial.com/role/StatementOfStockholdersDeficit" ], "xbrltype": "monetaryItemType" }, "us-gaap_StockholdersEquityAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Stockholders\u2019 Deficit" } } }, "localname": "StockholdersEquityAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/BalanceSheets" ], "xbrltype": "stringItemType" }, "us-gaap_StockholdersEquityNoteDisclosureTextBlock": { "auth_ref": [ "r51", "r89", "r152", "r154", "r155", "r156", "r157", "r158", "r159", "r160", "r161", "r162", "r163", "r164", "r165", "r191", "r308", "r310", "r315" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for equity.", "label": "STOCKHOLDERS\u2019 DEFICIT" } } }, "localname": "StockholdersEquityNoteDisclosureTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StockholdersDeficit" ], "xbrltype": "textBlockItemType" }, "us-gaap_StockholdersEquityReverseStockSplit": { "auth_ref": [ "r53" ], "lang": { "en-us": { "role": { "documentation": "Description of the reverse stock split arrangement. Also provide the retroactive effect given by the reverse split that occurs after the balance sheet date but before the release of financial statements.", "label": "Equity reverse stock split" } } }, "localname": "StockholdersEquityReverseStockSplit", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/OrganizationAndNatureOfBusinessDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_SubsequentEventsAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "Subsequent Events [Abstract]" } } }, "localname": "SubsequentEventsAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "xbrltype": "stringItemType" }, "us-gaap_SubsequentEventsTextBlock": { "auth_ref": [ "r213", "r214" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.", "label": "SUBSEQUENT EVENTS" } } }, "localname": "SubsequentEventsTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/SubsequentEvents" ], "xbrltype": "textBlockItemType" }, "us-gaap_SubstantialDoubtAboutGoingConcernTextBlock": { "auth_ref": [ "r33" ], "lang": { "en-us": { "role": { "documentation": "The entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.", "label": "GOING CONCERN" } } }, "localname": "SubstantialDoubtAboutGoingConcernTextBlock", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/GoingConcern" ], "xbrltype": "textBlockItemType" }, "us-gaap_SupplementalCashFlowInformationAbstract": { "auth_ref": [], "lang": { "en-us": { "role": { "label": "SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:" } } }, "localname": "SupplementalCashFlowInformationAbstract", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementOfCashFlows" ], "xbrltype": "stringItemType" }, "us-gaap_TypeOfArrangementAxis": { "auth_ref": [ "r180" ], "lang": { "en-us": { "role": { "documentation": "Information by collaborative arrangement and arrangement other than collaborative applicable to revenue-generating activity or operations.", "label": "Collaborative Arrangement and Arrangement Other than Collaborative [Axis]" } } }, "localname": "TypeOfArrangementAxis", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative", "http://newpointfinancial.com/role/ScheduleOfRelatedPartyTransactionDetailsParenthetical" ], "xbrltype": "stringItemType" }, "us-gaap_UseOfEstimates": { "auth_ref": [ "r19", "r20", "r21", "r61", "r62", "r63", "r64" ], "lang": { "en-us": { "role": { "documentation": "Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.", "label": "Estimates" } } }, "localname": "UseOfEstimates", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/SummaryOfSignificantAccountingPoliciesPolicies" ], "xbrltype": "textBlockItemType" }, "us-gaap_VariableRateAxis": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Information by type of variable rate.", "label": "Variable Rate [Axis]" } } }, "localname": "VariableRateAxis", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative" ], "xbrltype": "stringItemType" }, "us-gaap_VariableRateDomain": { "auth_ref": [], "lang": { "en-us": { "role": { "documentation": "Interest rate that fluctuates over time as a result of an underlying benchmark interest rate or index." } } }, "localname": "VariableRateDomain", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/CreditCommitmentDetailsNarrative" ], "xbrltype": "domainItemType" }, "us-gaap_WeightedAverageNumberOfDilutedSharesOutstanding": { "auth_ref": [ "r107", "r112" ], "lang": { "en-us": { "role": { "documentation": "The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.", "label": "Weighted Average Common Shares Outstanding, Diluted" } } }, "localname": "WeightedAverageNumberOfDilutedSharesOutstanding", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "sharesItemType" }, "us-gaap_WeightedAverageNumberOfSharesOutstandingBasic": { "auth_ref": [ "r106", "r112" ], "lang": { "en-us": { "role": { "documentation": "Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.", "label": "Weighted Average Common Shares Outstanding, Basic" } } }, "localname": "WeightedAverageNumberOfSharesOutstandingBasic", "nsuri": "http://fasb.org/us-gaap/2023", "presentation": [ "http://newpointfinancial.com/role/StatementsOfOperations" ], "xbrltype": "sharesItemType" } }, "unitCount": 4 } }, "std_ref": { "r0": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "230", "Topic": "830", "URI": "https://asc.fasb.org//1943274/2147481877/830-230-45-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r1": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r10": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.21)", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r100": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r101": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-4", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r102": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-7", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r103": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-7", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r104": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-8", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r105": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-9", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r106": { "Name": "Accounting Standards Codification", "Paragraph": "10", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "260", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-10", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r107": { "Name": "Accounting Standards Codification", "Paragraph": "16", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "260", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-16", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r108": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "260", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r109": { "Name": "Accounting Standards Codification", "Paragraph": "60B", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "260", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-60B", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r11": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.22(a)(1))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r110": { "Name": "Accounting Standards Codification", "Paragraph": "60B", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "260", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-60B", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r111": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "260", "URI": "https://asc.fasb.org//1943274/2147482689/260-10-45-7", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r112": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "260", "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r113": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "55", "SubTopic": "10", "Topic": "260", "URI": "https://asc.fasb.org//1943274/2147482635/260-10-55-15", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r114": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "272", "URI": "https://asc.fasb.org//1943274/2147483014/272-10-45-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r115": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r116": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r117": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r118": { "Name": "Accounting Standards Codification", "Paragraph": "22", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-22", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r119": { "Name": "Accounting Standards Codification", "Paragraph": "30", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r12": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.29-31)", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r120": { "Name": "Accounting Standards Codification", "Paragraph": "30", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r121": { "Name": "Accounting Standards Codification", "Paragraph": "30", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r122": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r123": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r124": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r125": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r126": { "Name": "Accounting Standards Codification", "Paragraph": "32", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(f)", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-32", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r127": { "Name": "Accounting Standards Codification", "Paragraph": "40", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-40", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r128": { "Name": "Accounting Standards Codification", "Paragraph": "41", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-41", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r129": { "Name": "Accounting Standards Codification", "Paragraph": "42", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-42", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r13": { "Name": "Accounting Standards Codification", "Paragraph": "14", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-14", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r130": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "310", "URI": "https://asc.fasb.org//1943274/2147481990/310-10-45-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r131": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "310", "URI": "https://asc.fasb.org//1943274/2147481990/310-10-45-9", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r132": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "310", "URI": "https://asc.fasb.org//1943274/2147481962/310-10-50-4", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r133": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "323", "URI": "https://asc.fasb.org//1943274/2147481687/323-10-50-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r134": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "326", "URI": "https://asc.fasb.org//1943274/2147479654/326-10-65-4", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r135": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(c)(2)", "Topic": "326", "URI": "https://asc.fasb.org//1943274/2147479654/326-10-65-5", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r136": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "20", "Topic": "326", "URI": "https://asc.fasb.org//1943274/2147479344/326-20-45-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r137": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "326", "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-13", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r138": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(f)", "Topic": "326", "URI": "https://asc.fasb.org//1943274/2147479319/326-20-50-13", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r139": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "440", "URI": "https://asc.fasb.org//1943274/2147482648/440-10-50-4", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r14": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-15", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r140": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "440", "URI": "https://asc.fasb.org//1943274/2147482648/440-10-50-4", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r141": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(i))", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r142": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(iii)(A))", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r143": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(iv))", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r144": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(5))", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r145": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(i))", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r146": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A))", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r147": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B))", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r148": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(4)(iv))", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r149": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-02(a)(5))", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1B", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r15": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-4", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r150": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r151": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(b)", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147481139/470-20-50-1B", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r152": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r153": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r154": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r155": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(g)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r156": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(h)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r157": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(i)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-13", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r158": { "Name": "Accounting Standards Codification", "Paragraph": "14", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-14", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r159": { "Name": "Accounting Standards Codification", "Paragraph": "14", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-14", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r16": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r160": { "Name": "Accounting Standards Codification", "Paragraph": "14", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-14", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r161": { "Name": "Accounting Standards Codification", "Paragraph": "16", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-16", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r162": { "Name": "Accounting Standards Codification", "Paragraph": "18", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-18", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r163": { "Name": "Accounting Standards Codification", "Paragraph": "18", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-18", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r164": { "Name": "Accounting Standards Codification", "Paragraph": "18", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-18", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r165": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.3-04)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147480008/505-10-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r166": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "606", "URI": "https://asc.fasb.org//1943274/2147479806/606-10-50-4", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r167": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "606", "URI": "https://asc.fasb.org//1943274/2147479806/606-10-50-5", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r168": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(n)", "Topic": "715", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r169": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(e)", "Topic": "718", "URI": "https://asc.fasb.org//1943274/2147480336/718-10-65-15", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r17": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "260", "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r170": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(f)(1)", "Topic": "718", "URI": "https://asc.fasb.org//1943274/2147480336/718-10-65-15", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r171": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(f)(2)", "Topic": "718", "URI": "https://asc.fasb.org//1943274/2147480336/718-10-65-15", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r172": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "740", "URI": "https://asc.fasb.org//1943274/2147482525/740-10-45-25", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r173": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "740", "URI": "https://asc.fasb.org//1943274/2147482525/740-10-45-28", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r174": { "Name": "Accounting Standards Codification", "Paragraph": "17", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "740", "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-17", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r175": { "Name": "Accounting Standards Codification", "Paragraph": "19", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "740", "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-19", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r176": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "740", "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-20", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r177": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "740", "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-9", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r178": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(d)(2)", "Topic": "740", "URI": "https://asc.fasb.org//1943274/2147482615/740-10-65-8", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r179": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(d)(3)", "Topic": "740", "URI": "https://asc.fasb.org//1943274/2147482615/740-10-65-8", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r18": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "260", "URI": "https://asc.fasb.org//1943274/2147482662/260-10-50-2", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r180": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "808", "URI": "https://asc.fasb.org//1943274/2147479402/808-10-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r181": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "810", "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-25", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r182": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "810", "URI": "https://asc.fasb.org//1943274/2147481231/810-10-45-25", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r183": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(bb)", "Topic": "810", "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r184": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "810", "URI": "https://asc.fasb.org//1943274/2147481203/810-10-50-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r185": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "65", "SubTopic": "20", "Subparagraph": "(e)", "Topic": "815", "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r186": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "65", "SubTopic": "20", "Subparagraph": "(h)(1)", "Topic": "815", "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r187": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "65", "SubTopic": "20", "Subparagraph": "(h)(1)(i)", "Topic": "815", "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r188": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "65", "SubTopic": "20", "Subparagraph": "(h)(1)(iii)", "Topic": "815", "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r189": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "65", "SubTopic": "20", "Subparagraph": "(h)(1)(iv)", "Topic": "815", "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r19": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-4", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r190": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "65", "SubTopic": "20", "Subparagraph": "(i)(3)", "Topic": "815", "URI": "https://asc.fasb.org//1943274/2147480528/815-20-65-6", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r191": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "40", "Subparagraph": "(a)", "Topic": "815", "URI": "https://asc.fasb.org//1943274/2147480237/815-40-50-6", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r192": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(e)(3)", "Topic": "815", "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r193": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(e)(4)", "Topic": "815", "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r194": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(f)", "Topic": "815", "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r195": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(f)", "Topic": "825", "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-28", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r196": { "Name": "Accounting Standards Codification", "Paragraph": "17", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Topic": "830", "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-17", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r197": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Subparagraph": "(a)", "Topic": "830", "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r198": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Subparagraph": "(b)", "Topic": "830", "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r199": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Subparagraph": "(c)", "Topic": "830", "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r2": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "825", "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r20": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-8", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r200": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Subparagraph": "(d)", "Topic": "830", "URI": "https://asc.fasb.org//1943274/2147481694/830-30-45-20", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r201": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Topic": "830", "URI": "https://asc.fasb.org//1943274/2147481674/830-30-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r202": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "835", "URI": "https://asc.fasb.org//1943274/2147483013/835-20-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r203": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "30", "Topic": "835", "URI": "https://asc.fasb.org//1943274/2147482900/835-30-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r204": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(a)(3)(iii)(03)", "Topic": "848", "URI": "https://asc.fasb.org//1943274/2147483550/848-10-65-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r205": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "850", "URI": "https://asc.fasb.org//850/tableOfContent", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r206": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "850", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r207": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "850", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r208": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "850", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r209": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "850", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r21": { "Name": "Accounting Standards Codification", "Paragraph": "9", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-9", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r210": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "850", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r211": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "850", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r212": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "850", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-6", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r213": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "855", "URI": "https://asc.fasb.org//855/tableOfContent", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r214": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "855", "URI": "https://asc.fasb.org//1943274/2147483399/855-10-50-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r215": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SAB Topic 11.L)", "Topic": "924", "URI": "https://asc.fasb.org//1943274/2147479941/924-10-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r216": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-15", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r217": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-15", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r218": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-20", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r219": { "Name": "Accounting Standards Codification", "Paragraph": "20", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-20", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r22": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "715", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-2", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r220": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-28", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r221": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-28", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r222": { "Name": "Accounting Standards Codification", "Paragraph": "33", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-33", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r223": { "Name": "Accounting Standards Codification", "Paragraph": "33", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-33", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r224": { "Name": "Accounting Standards Codification", "Paragraph": "35A", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "932", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-35A", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r225": { "Name": "Accounting Standards Codification", "Paragraph": "35A", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(b)", "Topic": "932", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-35A", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r226": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(c)(1)", "Topic": "932", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-8", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r227": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(c)(2)", "Topic": "932", "URI": "https://asc.fasb.org//1943274/2147482274/932-235-50-8", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r228": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03(7))", "Topic": "942", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r229": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.9-04(27))", "Topic": "942", "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r23": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "715", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-3", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r230": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(15))", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r231": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(12))", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r232": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(21))", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r233": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(22))", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r234": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(23)(a)(4))", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r235": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(25))", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r236": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.7-04(18))", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r237": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.7-04(23))", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r238": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.7-04(3)(b))", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147483586/944-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r239": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(e)", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r24": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "715", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-4", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r240": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(f)(1)", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r241": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(f)(2)", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r242": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(g)(2)(i)", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r243": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(h)(2)", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147480016/944-40-65-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r244": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.6-03(d))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r245": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.6-03(f)(1))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r246": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.6-03(f)(2))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r247": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.6-03(f)(3))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r248": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.6-03(h)(1))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479886/946-10-S99-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r249": { "Name": "Accounting Standards Codification", "Paragraph": "11", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-11", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r25": { "Name": "Accounting Standards Codification", "Paragraph": "17", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "715", "URI": "https://asc.fasb.org//1943274/2147480482/715-20-55-17", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r250": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r251": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-5", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r252": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480990/946-20-50-6", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r253": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "45", "SubTopic": "205", "Subparagraph": "(a)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480767/946-205-45-4", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r254": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "45", "SubTopic": "210", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480555/946-210-45-4", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r255": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(1))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r256": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(12)(b)(1))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r257": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(12)(b)(2))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r258": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(12)(b)(3))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r259": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(13)(a)(2))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r26": { "Name": "Accounting Standards Codification", "Paragraph": "15", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)(2)", "Topic": "740", "URI": "https://asc.fasb.org//1943274/2147482685/740-10-50-15", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r260": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(13)(a)(3))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r261": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(14))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r262": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(16)(a))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r263": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(17))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r264": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(19))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r265": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(2)(a))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r266": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(2)(b))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r267": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(3)(a))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r268": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(3)(b))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r269": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(3)(c))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r27": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Topic": "835", "URI": "https://asc.fasb.org//1943274/2147482925/835-30-45-2", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r270": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(6)(b))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r271": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(6)(c))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r272": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(6)(d))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r273": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(6)(e))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r274": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(8))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r275": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(9)(b))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r276": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(9)(c))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r277": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(9)(d))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r278": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(9)(e))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r279": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-05(2))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r28": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "45", "SubTopic": "30", "Topic": "835", "URI": "https://asc.fasb.org//1943274/2147482925/835-30-45-3", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r280": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-05(4))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r281": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "45", "SubTopic": "220", "Subparagraph": "(b)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r282": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "45", "SubTopic": "220", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-7", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r283": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(1))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r284": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(2)(a))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r285": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(2)(c)(2)(i))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r286": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(2)(c)(2)(ii))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r287": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(2)(c))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r288": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(2)(e))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r289": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(2)(g)(3))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r29": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "55", "SubTopic": "30", "Topic": "835", "URI": "https://asc.fasb.org//1943274/2147482949/835-30-55-8", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r290": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(3))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r291": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(7)(a)(1))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r292": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(7)(a)(2))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r293": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(7)(a)(3))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r294": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(7)(a)(5))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r295": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(7)(a)(6))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r296": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(7)(a)(7))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r297": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(7)(c)(1))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r298": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(7)(c)(2))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r299": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(7)(c)(3))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r3": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "715", "URI": "https://asc.fasb.org//1943274/2147480506/715-20-50-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r30": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "850", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r300": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(7)(c)(5))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r301": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(7)(c)(6))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r302": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(7)(c)(7))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r303": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(9))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r304": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-09(1)(d))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r305": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-09(4)(b))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r306": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-09(6))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r307": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-09(7))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r308": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(a)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147481062/946-235-50-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r309": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(c)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147481062/946-235-50-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r31": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "850", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-3", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r310": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(d)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147481062/946-235-50-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r311": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "235", "Subparagraph": "(e)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147481062/946-235-50-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r312": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "310", "Subparagraph": "(d)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480833/946-310-45-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r313": { "Name": "Accounting Standards Codification", "Paragraph": "12", "Publisher": "FASB", "Section": "S99", "SubTopic": "320", "Subparagraph": "(i)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-12", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r314": { "Name": "Accounting Standards Codification", "Paragraph": "19", "Publisher": "FASB", "Section": "S99", "SubTopic": "320", "Subparagraph": "(2)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-19", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r315": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "505", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147481004/946-505-50-6", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r316": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "440", "Subparagraph": "(a)", "Topic": "954", "URI": "https://asc.fasb.org//1943274/2147480327/954-440-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r317": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-1", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r318": { "Name": "Accounting Standards Codification", "Paragraph": "52", "Publisher": "FASB", "Section": "55", "SubTopic": "10", "Topic": "260", "URI": "https://asc.fasb.org//1943274/2147482635/260-10-55-52", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r319": { "Name": "Accounting Standards Codification", "Paragraph": "30", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-30", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r32": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03.15)", "Topic": "942", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r320": { "Name": "Accounting Standards Codification", "Paragraph": "31", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "280", "URI": "https://asc.fasb.org//1943274/2147482810/280-10-50-31", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r321": { "Name": "Accounting Standards Codification", "Paragraph": "69B", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69B", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r322": { "Name": "Accounting Standards Codification", "Paragraph": "69C", "Publisher": "FASB", "Section": "55", "SubTopic": "20", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147481568/470-20-55-69C", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r323": { "Name": "Accounting Standards Codification", "Paragraph": "10", "Publisher": "FASB", "Section": "55", "SubTopic": "10", "Topic": "852", "URI": "https://asc.fasb.org//1943274/2147481372/852-10-55-10", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r324": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "210", "Subparagraph": "(b)(1)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-1", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r325": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "210", "Subparagraph": "(a)(1)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480524/946-210-50-6", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r326": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "55", "SubTopic": "210", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480493/946-210-55-1", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r327": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "310", "Subparagraph": "(d)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480833/946-310-45-1", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r328": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "320", "Subparagraph": "(SX 210.12-12(Column A)(Footnote 2)(i))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-1", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r329": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "320", "Subparagraph": "(SX 210.12-12A(Column A)(Footnote 2))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-2", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r33": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "SubTopic": "40", "Topic": "205", "URI": "https://asc.fasb.org//205-40/tableOfContent", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r330": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "320", "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 1)(a))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-3", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r331": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "S99", "SubTopic": "320", "Subparagraph": "(SX 210.12-14(Column A)(Footnote 2))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480032/946-320-S99-6", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r332": { "Name": "Accounting Standards Codification", "Paragraph": "10", "Publisher": "FASB", "Section": "55", "SubTopic": "830", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480167/946-830-55-10", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r333": { "Name": "Accounting Standards Codification", "Paragraph": "12", "Publisher": "FASB", "Section": "55", "SubTopic": "830", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480167/946-830-55-12", "role": "http://www.xbrl.org/2003/role/exampleRef" }, "r334": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r335": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "b", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r336": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "b-2", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r337": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "b-23", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r338": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "d1-1", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r339": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12", "Subsection": "g", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r34": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(19)(a))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r340": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "12, 13, 15d", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r341": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "13e", "Subsection": "4c", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r342": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "14d", "Subsection": "2b", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r343": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "15", "Subsection": "d", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r344": { "Name": "Exchange Act", "Number": "240", "Publisher": "SEC", "Section": "14a", "Subsection": "12", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r345": { "Name": "Form 10-K", "Number": "249", "Publisher": "SEC", "Section": "310", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r346": { "Name": "Form 10-Q", "Number": "240", "Publisher": "SEC", "Section": "308", "Subsection": "a", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r347": { "Name": "Form 20-F", "Number": "249", "Publisher": "SEC", "Section": "220", "Subsection": "f", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r348": { "Name": "Form 40-F", "Number": "249", "Publisher": "SEC", "Section": "240", "Subsection": "f", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r349": { "Name": "Forms 10-K, 10-Q, 20-F", "Number": "240", "Publisher": "SEC", "Section": "13", "Subsection": "a-1", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r35": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(28))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r350": { "Name": "Regulation S-T", "Number": "232", "Publisher": "SEC", "Section": "405", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r351": { "Name": "Securities Act", "Number": "230", "Publisher": "SEC", "Section": "405", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r352": { "Name": "Securities Act", "Number": "230", "Publisher": "SEC", "Section": "425", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r353": { "Name": "Securities Act", "Number": "7A", "Publisher": "SEC", "Section": "B", "Subsection": "2", "role": "http://www.xbrl.org/2003/role/presentationRef" }, "r354": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "321", "URI": "https://asc.fasb.org//321/tableOfContent", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r355": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "325", "URI": "https://asc.fasb.org//325/tableOfContent", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r356": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(3)(a)(4))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r357": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r358": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r359": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(g)(1)(ii))", "Topic": "235", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r36": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(29))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r360": { "Name": "Accounting Standards Codification", "Paragraph": "23", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-23", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r361": { "Name": "Accounting Standards Codification", "Paragraph": "24", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-24", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r362": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-5", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r363": { "Name": "Accounting Standards Codification", "Paragraph": "13", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "310", "URI": "https://asc.fasb.org//1943274/2147481990/310-10-45-13", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r364": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "320", "URI": "https://asc.fasb.org//320/tableOfContent", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r365": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "323", "URI": "https://asc.fasb.org//1943274/2147481687/323-10-50-3", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r366": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "450", "URI": "https://asc.fasb.org//450/tableOfContent", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r367": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(ii))", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r368": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.13-01(a)(4)(iii))", "Topic": "470", "URI": "https://asc.fasb.org//1943274/2147480097/470-10-S99-1A", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r369": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "65", "SubTopic": "40", "Subparagraph": "(e)(3)", "Topic": "815", "URI": "https://asc.fasb.org//1943274/2147480175/815-40-65-1", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r37": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(30)(a)(1))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r370": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(f)", "Topic": "825", "URI": "https://asc.fasb.org//1943274/2147482907/825-10-50-28", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r371": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "850", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-2", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r372": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "850", "URI": "https://asc.fasb.org//1943274/2147483326/850-10-50-3", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r373": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "852", "URI": "https://asc.fasb.org//1943274/2147481404/852-10-50-7", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r374": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "852", "URI": "https://asc.fasb.org//1943274/2147481404/852-10-50-7", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r375": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(16)(a)(1))", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r376": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.7-03(a)(5))", "Topic": "944", "URI": "https://asc.fasb.org//1943274/2147479440/944-210-S99-1", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r377": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "45", "SubTopic": "205", "Subparagraph": "(a)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147480767/946-205-45-4", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r378": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(12)(b)(1))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r379": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.6-04(18))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147479617/946-210-S99-1", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r38": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(30)(a)(3))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r380": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "45", "SubTopic": "220", "Subparagraph": "(a)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-3", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r381": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "45", "SubTopic": "220", "Subparagraph": "(i)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-3", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r382": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "45", "SubTopic": "220", "Subparagraph": "(k)", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483581/946-220-45-3", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r383": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-07(2)(b))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-1", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r384": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-09(4)(b))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r385": { "Name": "Accounting Standards Codification", "Paragraph": "3", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.6-09(7))", "Topic": "946", "URI": "https://asc.fasb.org//1943274/2147483575/946-220-S99-3", "role": "http://www.xbrl.org/2009/role/commonPracticeRef" }, "r39": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(30))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r4": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147481112/505-10-50-2", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r40": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(31))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r41": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(32))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r42": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03(20))", "Topic": "220", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r43": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.4)", "Topic": "220", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r44": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03.7)", "Topic": "220", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r45": { "Name": "Accounting Standards Codification", "Paragraph": "24", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-24", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r46": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-25", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r47": { "Name": "Accounting Standards Codification", "Paragraph": "28", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-28", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r48": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "235", "URI": "https://asc.fasb.org//235/tableOfContent", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r49": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SAB Topic 4.E)", "Topic": "310", "URI": "https://asc.fasb.org//1943274/2147480418/310-10-S99-2", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r5": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Subparagraph": "(a)", "Topic": "860", "URI": "https://asc.fasb.org//1943274/2147481326/860-20-50-4", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r50": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "440", "URI": "https://asc.fasb.org//440/tableOfContent", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r51": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "505", "URI": "https://asc.fasb.org//505/tableOfContent", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r52": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.3-04)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147480008/505-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r53": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SAB Topic 4.C)", "Topic": "505", "URI": "https://asc.fasb.org//1943274/2147480008/505-10-S99-4", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r54": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "15", "SubTopic": "10", "Subparagraph": "(d)(1)", "Topic": "740", "URI": "https://asc.fasb.org//1943274/2147482669/740-10-15-2", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r55": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03(11))", "Topic": "942", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r56": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03(13))", "Topic": "942", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r57": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "210", "Subparagraph": "(SX 210.9-03(23))", "Topic": "942", "URI": "https://asc.fasb.org//1943274/2147479853/942-210-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r58": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.9-04(22))", "Topic": "942", "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r59": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "220", "Subparagraph": "(SX 210.9-04.9)", "Topic": "942", "URI": "https://asc.fasb.org//1943274/2147483589/942-220-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r6": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "60", "SubTopic": "10", "Topic": "820", "URI": "https://asc.fasb.org//1943274/2147482053/820-10-60-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r60": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "275", "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r61": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "275", "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r62": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "275", "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r63": { "Name": "Accounting Standards Codification", "Paragraph": "11", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-11", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r64": { "Name": "Accounting Standards Codification", "Paragraph": "12", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "275", "URI": "https://asc.fasb.org//1943274/2147482861/275-10-50-12", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r65": { "Name": "Accounting Standards Codification", "Publisher": "FASB", "Topic": "275", "URI": "https://asc.fasb.org//275/tableOfContent", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r66": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "65", "SubTopic": "10", "Subparagraph": "(c)", "Topic": "105", "URI": "https://asc.fasb.org//1943274/2147479343/105-10-65-6", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r67": { "Name": "Accounting Standards Codification", "Paragraph": "7", "Publisher": "FASB", "Section": "50", "SubTopic": "20", "Topic": "205", "URI": "https://asc.fasb.org//1943274/2147483499/205-20-50-7", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r68": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r69": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147483467/210-10-45-5", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r7": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.19(b),22(b))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r70": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(1))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r71": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(12))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r72": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(18))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r73": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(4))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r74": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02(9))", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r75": { "Name": "Accounting Standards Codification", "Paragraph": "1A", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "220", "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-1A", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r76": { "Name": "Accounting Standards Codification", "Paragraph": "1B", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "220", "URI": "https://asc.fasb.org//1943274/2147482790/220-10-45-1B", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r77": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "220", "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r78": { "Name": "Accounting Standards Codification", "Paragraph": "4", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "220", "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-4", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r79": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "220", "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-5", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r8": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.19,20)", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r80": { "Name": "Accounting Standards Codification", "Paragraph": "6", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "220", "URI": "https://asc.fasb.org//1943274/2147482765/220-10-50-6", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r81": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(210.5-03(11))", "Topic": "220", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r82": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-03(25))", "Topic": "220", "URI": "https://asc.fasb.org//1943274/2147483621/220-10-S99-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r83": { "Name": "Accounting Standards Codification", "Paragraph": "17", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(d)", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-17", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r84": { "Name": "Accounting Standards Codification", "Paragraph": "24", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-24", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r85": { "Name": "Accounting Standards Codification", "Paragraph": "25", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(e)", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482740/230-10-45-25", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r86": { "Name": "Accounting Standards Codification", "Paragraph": "2", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-2", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r87": { "Name": "Accounting Standards Codification", "Paragraph": "8", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "230", "URI": "https://asc.fasb.org//1943274/2147482913/230-10-50-8", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r88": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Topic": "235", "URI": "https://asc.fasb.org//1943274/2147483426/235-10-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r89": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(e)(1))", "Topic": "235", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r9": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.5-02.19-26)", "Topic": "210", "URI": "https://asc.fasb.org//1943274/2147480566/210-10-S99-1", "role": "http://fasb.org/us-gaap/role/ref/legacyRef" }, "r90": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(g)(1)(ii))", "Topic": "235", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r91": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(k)(1))", "Topic": "235", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r92": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "S99", "SubTopic": "10", "Subparagraph": "(SX 210.4-08(k)(2))", "Topic": "235", "URI": "https://asc.fasb.org//1943274/2147480678/235-10-S99-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r93": { "Name": "Accounting Standards Codification", "Paragraph": "23", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-23", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r94": { "Name": "Accounting Standards Codification", "Paragraph": "24", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-24", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r95": { "Name": "Accounting Standards Codification", "Paragraph": "5", "Publisher": "FASB", "Section": "45", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483421/250-10-45-5", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r96": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)(2)", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r97": { "Name": "Accounting Standards Codification", "Paragraph": "1", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)(3)", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-1", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r98": { "Name": "Accounting Standards Codification", "Paragraph": "11", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(a)", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-11", "role": "http://www.xbrl.org/2003/role/disclosureRef" }, "r99": { "Name": "Accounting Standards Codification", "Paragraph": "11", "Publisher": "FASB", "Section": "50", "SubTopic": "10", "Subparagraph": "(b)", "Topic": "250", "URI": "https://asc.fasb.org//1943274/2147483443/250-10-50-11", "role": "http://www.xbrl.org/2003/role/disclosureRef" } }, "version": "2.2" } ZIP 43 0001493152-23-027981-xbrl.zip IDEA: XBRL DOCUMENT begin 644 0001493152-23-027981-xbrl.zip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end