LEASE RIGHT OF USE ASSET AND LEASE LIABILITY (Tables)

9 Months Ended

Sep. 30, 2021

LEASE RIGHT OF USE ASSET AND LEASE LIABILITY

Schedule of operating lease

Other information:	As of
	September 30, 2021			December 31, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flow from operating lease	$	15,836		$	38,931
Right of use assets obtained in exchange for operating lease liabilities		44,615			65,529
Remaining lease term for operating lease (years)		2			4
Weighted average discount rate for operating lease	$	5.40	%	$	5.40	%

Schedule of the operating lease right

Operating lease right of use as follow:	As of
	September 30,			December 31,
	2021			2020
Balance as of beginning of the year	$	62,529		$	23,542
Add: Addition of right of use assets		-			61,128
Less: Amortization		(13,891	)		(22,587	)
Foreign translation differences		(4,023	)		446
Balance	$	44,615		$	62,529
Operating lease liability as follow:	As of
	September 30,			December 31,
	2021			2020
Balance as of beginning of the year	$	63,079		$	24,148
Add: Addition of lease liabilities		-			61,128
Less: gross repayment		(13,020	)		(26,036	)
Add: imputed interest		2,085			3,380
Foreign translation differences		(4,902	)		459
Balance as of end of the year		47,242			63,079
Less: lease liability current portion		(18,566	)		(20,702	)
Lease liability non-current portion	$	28,676		$	42,377