CONVERTIBLE DEBTS	6 Months Ended
Jun. 30, 2017
Debt Disclosure [Abstract]
CONVERTIBLE DEBTS	NOTE 4 – CONVERTIBLE DEBTS During the six months ended June 30, 2016, the Company agreed to convert $15,145 of outstanding convertible debt into 42,000 common shares of the Company. During the year ended December 31, 2016, the Company issued convertible debts of $20,000 to third parties. The convertible debts were due on December 31, 2017, have an interest rate of 10% per annum and are convertible into common stock at $1.25 per share. During the six months ended June 30, 2017, the Company recorded interest expense of $998 (2016 - $nil) on the convertible debts. As of June 30, 2017, the Company owed $21,590 (December 31, 2016 - $20,592) under the convertible debt, including $1,590 accrued interest recorded as accounts payable – related parties. Subsequent to June 30, 2017, the principal balances were converted into 16,000 common stock of the Company. During the year ended December 31, 2016, the Company issued a convertible debt of $7,825 to a third party. The convertible debt matures on December 31, 2016, has an annual interest rate of 10% and are convertible into common stock of the Company at $1.25 per share. During the six months ended June 30, 2017 the Company recorded interest expense of $390 (2016 – nil) on the debt. As of June 30, 2017, the Company has a balance outstanding $8,646 (December 31, 2016 - $8,256) under the convertible debt, including $821 accrued interest recorded as accounts payable – related parties. Subsequent to June 30, 2017, the principal balance was converted into 6,260 common stock of the Company. During the year ended December 31, 2016, the Company issued convertible debt of $10,000 to a third party. The convertible debt matures on December 31, 2017, has an annual interest rate of 5% and is convertible into common stock of the Company at $1.65 per share. During the six months ended June 30, 2017, the Company recorded interest expense of $249 (2016 - $nil) on the debt. As of June 30, 2017, the Company has an outstanding balance of $10,308 (December 31, 2016 - $10,059) under the convertible debt, including $308 accrued interest (December 31, 2016 - $59) recorded as accounts payable – related parties. Subsequent to June 30, 2017 the principal balance outstanding was converted into 6,061 common stock of the Company. During the six months ended June 30, 2017 the Company received $38,820 from issuance of convertible debts to third parties that mature on December 31, 2017, have an annual interest rate of 5% and are convertible into common stock at $1.60 per share. During the six months ended June 30, 2017 the Company recorded interest expenses of $673 (2016 - $nil). As of June 30, 2017, the debts have a carrying balance of $39,493, including accrued interest of $673. Subsequent to June 30, 2017 the principle balance of the debts was converted into 23,985 common stock of the Company. Management evaluated the conversion rights of these financial instruments to determine whether or not there was a beneficial conversion feature (“BCF”) that needed to be accounted for separately. The BCF was determined to be insignificant and therefore not recorded.

CONVERTIBLE DEBTS

6 Months Ended

Jun. 30, 2017

NOTE 4 – CONVERTIBLE DEBTS

During the six months ended June 30, 2016, the Company agreed to convert $15,145 of outstanding convertible debt into 42,000 common shares of the Company.

During the year ended December 31, 2016, the Company issued convertible debts of $20,000 to third parties. The convertible debts were due on December 31, 2017, have an interest rate of 10% per annum and are convertible into common stock at $1.25 per share. During the six months ended June 30, 2017, the Company recorded interest expense of $998 (2016 - $nil) on the convertible debts. As of June 30, 2017, the Company owed $21,590 (December 31, 2016 - $20,592) under the convertible debt, including $1,590 accrued interest recorded as accounts payable – related parties. Subsequent to June 30, 2017, the principal balances were converted into 16,000 common stock of the Company.

During the year ended December 31, 2016, the Company issued a convertible debt of $7,825 to a third party. The convertible debt matures on December 31, 2016, has an annual interest rate of 10% and are convertible into common stock of the Company at $1.25 per share. During the six months ended June 30, 2017 the Company recorded interest expense of $390 (2016 – nil) on the debt. As of June 30, 2017, the Company has a balance outstanding $8,646 (December 31, 2016 - $8,256) under the convertible debt, including $821 accrued interest recorded as accounts payable – related parties. Subsequent to June 30, 2017, the principal balance was converted into 6,260 common stock of the Company.

During the year ended December 31, 2016, the Company issued convertible debt of $10,000 to a third party. The convertible debt matures on December 31, 2017, has an annual interest rate of 5% and is convertible into common stock of the Company at $1.65 per share. During the six months ended June 30, 2017, the Company recorded interest expense of $249 (2016 - $nil) on the debt. As of June 30, 2017, the Company has an outstanding balance of $10,308 (December 31, 2016 - $10,059) under the convertible debt, including $308 accrued interest (December 31, 2016 - $59) recorded as accounts payable – related parties. Subsequent to June 30, 2017 the principal balance outstanding was converted into 6,061 common stock of the Company.

During the six months ended June 30, 2017 the Company received $38,820 from issuance of convertible debts to third parties that mature on December 31, 2017, have an annual interest rate of 5% and are convertible into common stock at $1.60 per share. During the six months ended June 30, 2017 the Company recorded interest expenses of $673 (2016 - $nil). As of June 30, 2017, the debts have a carrying balance of $39,493, including accrued interest of $673. Subsequent to June 30, 2017 the principle balance of the debts was converted into 23,985 common stock of the Company.

Management evaluated the conversion rights of these financial instruments to determine whether or not there was a beneficial conversion feature (“BCF”) that needed to be accounted for separately. The BCF was determined to be insignificant and therefore not recorded.