<?xml version='1.0' encoding='UTF-8' standalone='yes'?>
<!-- Created by Charles Hoffman, CPA: 2019-09-01 -->
<xbrl
	xmlns='http://www.xbrl.org/2003/instance'
	xmlns:xbrll='http://www.xbrl.org/2003/linkbase'
	xmlns:xlink='http://www.w3.org/1999/xlink'
	xmlns:iso4217='http://www.xbrl.org/2003/iso4217'
	xmlns:xbrldi='http://xbrl.org/2006/xbrldi'
	xmlns:xbrldt='http://xbrl.org/2005/xbrldt'
	xmlns:xsi='http://www.w3.org/2001/XMLSchema-instance'

	xmlns:frm='http://www.xbrlsite.com/Schemas/frm'
  xmlns:frf-sme='http://xbrlsite.azurewebsites.net/2019/frf-sme'
  xmlns:company='http://www.company.com/company'

  xsi:schemaLocation='http://xbrl.org/2006/xbrldi http://www.xbrl.org/2006/xbrldi-2006.xsd'>

  <xbrll:schemaRef xlink:href='company.xsd' xlink:type='simple' xlink:arcrole='http://www.xbrl.org/2003/linkbase' />

	<!-- Business Rules -->
	<xbrll:linkbaseRef xlink:type='simple' xlink:arcrole='http://www.w3.org/1999/xlink/properties/linkbase' xlink:href='company-formulas.xml'/>
	<xbrll:linkbaseRef xlink:type='simple' xlink:arcrole='http://www.w3.org/1999/xlink/properties/linkbase' xlink:href='../base-taxonomy/frf-sme-universal-formula.xml'/>

  <context id='D-2020'>
    <entity>
      <identifier scheme='http://standards.iso.org/iso/17442'>GH259400TOMPUOLS65II</identifier>
    </entity>
    <period>
      <startDate>2020-01-01</startDate>
      <endDate>2020-12-31</endDate>
    </period>
  </context>

	<context id='D-2019'>
    <entity>
      <identifier scheme='http://standards.iso.org/iso/17442'>GH259400TOMPUOLS65II</identifier>
    </entity>
    <period>
      <startDate>2019-01-01</startDate>
      <endDate>2019-12-31</endDate>
    </period>
  </context>

	<!-- General Contexts -->
	<context id='I-2020'>
		 <!-- Consolidated Entity, Current Period, As of -->
		 <entity>
			 <identifier scheme='http://standards.iso.org/iso/17442'>GH259400TOMPUOLS65II</identifier>
		 </entity>
		 <period>
				<instant>2020-12-31</instant>
		 </period>
	</context>
	<context id='I-2019'>
		 <!-- Consolodated Entity, Prior Period, As of -->
		 <entity>
			 <identifier scheme='http://standards.iso.org/iso/17442'>GH259400TOMPUOLS65II</identifier>
		 </entity>
		 <period>
				<instant>2019-12-31</instant>
		 </period>
	</context>
	<context id='I-2018'>
		<!-- Consolodated Entity, Prior Period, As of -->
		<entity>
			<identifier scheme='http://standards.iso.org/iso/17442'>GH259400TOMPUOLS65II</identifier>
		</entity>
		<period>
			<instant>2018-12-31</instant>
		</period>
	</context>




	<!-- Classes of Common Stock -->
	<context id="I-2020-CSA">
		 <!-- Classes of Common Stock, Class A, Current Period -->
		 <entity>
			 <identifier scheme='http://standards.iso.org/iso/17442'>GH259400TOMPUOLS65II</identifier>
				<segment>
					<xbrldi:explicitMember dimension="frf-sme:ClassOfCommonStockAxis">company:ClassACommonStockMember</xbrldi:explicitMember>

				</segment>
		 </entity>
		 <period>
				<instant>2020-12-31</instant>
		 </period>
	</context>
	<context id="I-2019-CSA">
		 <!-- Classes of Common Stock, Class A, Prior Period -->
		 <entity>
			 <identifier scheme='http://standards.iso.org/iso/17442'>GH259400TOMPUOLS65II</identifier>
				<segment>
					<xbrldi:explicitMember dimension="frf-sme:ClassOfCommonStockAxis">company:ClassACommonStockMember</xbrldi:explicitMember>

				</segment>
		 </entity>
		 <period>
				<instant>2019-12-31</instant>
		 </period>
	</context>
	<context id="I-2020-CSB">
		 <!-- Classes of Common Stock, Class B, Current Period -->
		 <entity>
			 <identifier scheme='http://standards.iso.org/iso/17442'>GH259400TOMPUOLS65II</identifier>
				<segment>
					<xbrldi:explicitMember dimension="frf-sme:ClassOfCommonStockAxis">company:ClassBCommonStockMember</xbrldi:explicitMember>

				</segment>
		 </entity>
		 <period>
				<instant>2020-12-31</instant>
		 </period>
	</context>
	<context id="I-2019-CSB">
		 <!-- Classes of Common Stock, Class B, Prior Period -->
		 <entity>
			 <identifier scheme='http://standards.iso.org/iso/17442'>GH259400TOMPUOLS65II</identifier>
				<segment>
					<xbrldi:explicitMember dimension="frf-sme:ClassOfCommonStockAxis">company:ClassBCommonStockMember</xbrldi:explicitMember>

				</segment>
		 </entity>
		 <period>
				<instant>2019-12-31</instant>
		 </period>
	</context>


	<!-- Units -->
	<unit id='U-Monetary'>
		 <!-- US Dollars -->
		 <measure>iso4217:USD</measure>
	</unit>

	<unit id="U-Shares">
		 <!-- Shares -->
		<measure>shares</measure>
	</unit>
	<unit id="U-Pure">
		 <!-- Pure; no measure, pure number -->
		<measure>pure</measure>
	</unit>


	<!-- Document Information -->

	<frf-sme:ReportingStyleCode contextRef="D-2020">FRFSME-BSC-IS01-CF1</frf-sme:ReportingStyleCode>
	<frf-sme:DocumentTitle contextRef="D-2020">Financial Statement</frf-sme:DocumentTitle>
	<frf-sme:BalanceSheetDate contextRef="D-2020">2020-12-31</frf-sme:BalanceSheetDate>
	<frf-sme:IncomeStatementPeriod contextRef="D-2020">2020-01-01</frf-sme:IncomeStatementPeriod>
	<frf-sme:DocumentIdentifier contextRef="D-2020">1234567890-0987654321</frf-sme:DocumentIdentifier>
	<frf-sme:DocumentDescription contextRef="D-2020">General purpose financial report</frf-sme:DocumentDescription>
	<frf-sme:DocumentCreator contextRef="D-2020">Charles Hoffman, CPA</frf-sme:DocumentCreator>
	<frf-sme:DocumentLanguage contextRef="D-2020">English</frf-sme:DocumentLanguage>
	<frf-sme:DocumentFiscalPeriodFocus contextRef="D-2020">FY</frf-sme:DocumentFiscalPeriodFocus>
	<frf-sme:DocumentFiscalYearFocus contextRef="D-2020">2020</frf-sme:DocumentFiscalYearFocus>

	<!-- Entity Information -->

	<frf-sme:EconomicEntityName contextRef="D-2020">Sample Company</frf-sme:EconomicEntityName>
	<frf-sme:EconomicEntityIdentifier contextRef="D-2020">GH259400TOMPUOLS65II</frf-sme:EconomicEntityIdentifier>



	<!-- Balance Sheet -->
  <frf-sme:CashAndCashEquivalents contextRef="I-2020" unitRef="U-Monetary" decimals="INF">0</frf-sme:CashAndCashEquivalents>
  <frf-sme:ReceivablesNetCurrent contextRef="I-2020" unitRef="U-Monetary" decimals="INF">2000</frf-sme:ReceivablesNetCurrent>

  <frf-sme:Inventory contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:Inventory>
  <frf-sme:PrepaidExpenses contextRef="I-2020" unitRef="U-Monetary" decimals="INF">500</frf-sme:PrepaidExpenses>
  <frf-sme:OtherCurrentAssets contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1500</frf-sme:OtherCurrentAssets>
  <frf-sme:CurrentAssets contextRef="I-2020" unitRef="U-Monetary" decimals="INF">5000</frf-sme:CurrentAssets>
  <frf-sme:PropertyPlantAndEquipmentNet contextRef="I-2020" unitRef="U-Monetary" decimals="INF">4000</frf-sme:PropertyPlantAndEquipmentNet>
  <frf-sme:InvestmentInUnconsolidatedSubsidiariesAndNonproprotionallyConsolidatedJointVentures contextRef="I-2020" unitRef="U-Monetary" decimals="INF">0</frf-sme:InvestmentInUnconsolidatedSubsidiariesAndNonproprotionallyConsolidatedJointVentures>
  <frf-sme:OtherNoncurrentAssets contextRef="I-2020" unitRef="U-Monetary" decimals="INF">3000</frf-sme:OtherNoncurrentAssets>
  <frf-sme:NoncurrentAssets contextRef="I-2020" unitRef="U-Monetary" decimals="INF">7000</frf-sme:NoncurrentAssets>
  <frf-sme:Assets contextRef="I-2020" unitRef="U-Monetary" decimals="INF">12000</frf-sme:Assets>

  <frf-sme:PayablesFromExchangeTransactions contextRef="I-2020" unitRef="U-Monetary" decimals="INF">3000</frf-sme:PayablesFromExchangeTransactions>
  <frf-sme:TradePayablesUnderExchangeTransactions contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:TradePayablesUnderExchangeTransactions>
  <frf-sme:AdvancesFromRelatedParties contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:AdvancesFromRelatedParties>
  <frf-sme:PayrollRelatedAccruals contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:PayrollRelatedAccruals>
  <frf-sme:OtherSundryAccruals contextRef="I-2020" unitRef="U-Monetary" decimals="INF">0</frf-sme:OtherSundryAccruals>
  <frf-sme:LongTermDebtCurrent contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:LongTermDebtCurrent>
  <frf-sme:OtherCurrentLiabilities contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:OtherCurrentLiabilities>
  <frf-sme:CurrentLiabilities contextRef="I-2020" unitRef="U-Monetary" decimals="INF">5000</frf-sme:CurrentLiabilities>
  <frf-sme:LongTermDebtNoncurrent contextRef="I-2020" unitRef="U-Monetary" decimals="INF">500</frf-sme:LongTermDebtNoncurrent>
  <frf-sme:OtherNoncurrentLiabilities contextRef="I-2020" unitRef="U-Monetary" decimals="INF">500</frf-sme:OtherNoncurrentLiabilities>
  <frf-sme:NoncurrentLiabilities contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:NoncurrentLiabilities>
  <frf-sme:Liabilities contextRef="I-2020" unitRef="U-Monetary" decimals="INF">6000</frf-sme:Liabilities>
  <frf-sme:EquityAttributableToNoncontrollingInterest contextRef="I-2020" unitRef="U-Monetary" decimals="INF">2000</frf-sme:EquityAttributableToNoncontrollingInterest>
  <frf-sme:CommonStock contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:CommonStock>
  <frf-sme:RetainedEarningsAccumulatedDeficits contextRef="I-2020" unitRef="U-Monetary" decimals="INF">3000</frf-sme:RetainedEarningsAccumulatedDeficits>

  <frf-sme:EquityAttributableToControllingInterest contextRef="I-2020" unitRef="U-Monetary" decimals="INF">4000</frf-sme:EquityAttributableToControllingInterest>

  <frf-sme:Equity contextRef="I-2020" unitRef="U-Monetary" decimals="INF">6000</frf-sme:Equity>
  <frf-sme:LiabilitiesAndEquity contextRef="I-2020" unitRef="U-Monetary" decimals="INF">12000</frf-sme:LiabilitiesAndEquity>



  <frf-sme:CashAndCashEquivalents contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:CashAndCashEquivalents>
  <frf-sme:ReceivablesNetCurrent contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:ReceivablesNetCurrent>
  <frf-sme:Inventory contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:Inventory>
  <frf-sme:PrepaidExpenses contextRef="I-2019" unitRef="U-Monetary" decimals="INF">500</frf-sme:PrepaidExpenses>
  <frf-sme:OtherCurrentAssets contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1500</frf-sme:OtherCurrentAssets>
  <frf-sme:CurrentAssets contextRef="I-2019" unitRef="U-Monetary" decimals="INF">5000</frf-sme:CurrentAssets>
  <frf-sme:PropertyPlantAndEquipmentNet contextRef="I-2019" unitRef="U-Monetary" decimals="INF">4000</frf-sme:PropertyPlantAndEquipmentNet>
  <frf-sme:InvestmentInUnconsolidatedSubsidiariesAndNonproprotionallyConsolidatedJointVentures contextRef="I-2019" unitRef="U-Monetary" decimals="INF">0</frf-sme:InvestmentInUnconsolidatedSubsidiariesAndNonproprotionallyConsolidatedJointVentures>
  <frf-sme:OtherNoncurrentAssets contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:OtherNoncurrentAssets>
  <frf-sme:NoncurrentAssets contextRef="I-2019" unitRef="U-Monetary" decimals="INF">5000</frf-sme:NoncurrentAssets>
  <frf-sme:Assets contextRef="I-2019" unitRef="U-Monetary" decimals="INF">10000</frf-sme:Assets>

  <!-- Note the IDs which indicate reclassification. -->

  <frf-sme:PayablesFromExchangeTransactions contextRef="I-2019" unitRef="U-Monetary" decimals="INF">3000</frf-sme:PayablesFromExchangeTransactions>
  <frf-sme:TradePayablesUnderExchangeTransactions id="Reclassification-01" contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:TradePayablesUnderExchangeTransactions>
  <frf-sme:AdvancesFromRelatedParties id="Reclassification-02" contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:AdvancesFromRelatedParties>
  <frf-sme:PayrollRelatedAccruals id="Reclassification-03" contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:PayrollRelatedAccruals>
  <frf-sme:OtherSundryAccruals id="Reclassification-04" contextRef="I-2019" unitRef="U-Monetary" decimals="INF">0</frf-sme:OtherSundryAccruals>

  <frf-sme:LongTermDebtCurrent contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:LongTermDebtCurrent>
  <frf-sme:OtherCurrentLiabilities contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:OtherCurrentLiabilities>
  <frf-sme:CurrentLiabilities contextRef="I-2019" unitRef="U-Monetary" decimals="INF">5000</frf-sme:CurrentLiabilities>
  <frf-sme:LongTermDebtNoncurrent contextRef="I-2019" unitRef="U-Monetary" decimals="INF">500</frf-sme:LongTermDebtNoncurrent>
  <frf-sme:OtherNoncurrentLiabilities contextRef="I-2019" unitRef="U-Monetary" decimals="INF">500</frf-sme:OtherNoncurrentLiabilities>
  <frf-sme:NoncurrentLiabilities contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:NoncurrentLiabilities>
  <frf-sme:Liabilities contextRef="I-2019" unitRef="U-Monetary" decimals="INF">6000</frf-sme:Liabilities>
  <frf-sme:EquityAttributableToNoncontrollingInterest contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:EquityAttributableToNoncontrollingInterest>
  <frf-sme:CommonStock contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:CommonStock>
  <frf-sme:RetainedEarningsAccumulatedDeficits contextRef="I-2019" unitRef="U-Monetary" decimals="INF">2000</frf-sme:RetainedEarningsAccumulatedDeficits>

  <frf-sme:EquityAttributableToControllingInterest contextRef="I-2019" unitRef="U-Monetary" decimals="INF">3000</frf-sme:EquityAttributableToControllingInterest>

  <frf-sme:Equity contextRef="I-2019" unitRef="U-Monetary" decimals="INF">4000</frf-sme:Equity>
  <frf-sme:LiabilitiesAndEquity contextRef="I-2019" unitRef="U-Monetary" decimals="INF">10000</frf-sme:LiabilitiesAndEquity>


  <frf-sme:LongTermDebt contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1500</frf-sme:LongTermDebt>
  <frf-sme:LongTermDebt contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1500</frf-sme:LongTermDebt>

  <frf-sme:OtherAssets contextRef="I-2020" unitRef="U-Monetary" decimals="INF">4000</frf-sme:OtherAssets>
  <frf-sme:OtherAssets contextRef="I-2019" unitRef="U-Monetary" decimals="INF">2000</frf-sme:OtherAssets>

  <frf-sme:OtherLiabilities contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1500</frf-sme:OtherLiabilities>
  <frf-sme:OtherLiabilities contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1500</frf-sme:OtherLiabilities>



	<!-- Income Statement -->

  <frf-sme:SalesRevenueNet contextRef="D-2020" unitRef="U-Monetary" decimals="INF">5000</frf-sme:SalesRevenueNet>
  <frf-sme:ServicesRevenueNet contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:ServicesRevenueNet>
  <frf-sme:OtherRevenueNet contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:OtherRevenueNet>
  <frf-sme:RevenueNet contextRef="D-2020" unitRef="U-Monetary" decimals="INF">7000</frf-sme:RevenueNet>

  <frf-sme:CostOfSales contextRef="D-2020" unitRef="U-Monetary" decimals="INF">3000</frf-sme:CostOfSales>
  <frf-sme:CostOfServices contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:CostOfServices>
  <frf-sme:OperatingExpenses contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:OperatingExpenses>
  <frf-sme:NonoperatingExpenses contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:NonoperatingExpenses>
  <frf-sme:Expenses contextRef="D-2020" unitRef="U-Monetary" decimals="INF">6000</frf-sme:Expenses>


  <frf-sme:IncomeLossFromCointinuingOperationsBeforeTax contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:IncomeLossFromCointinuingOperationsBeforeTax>

  <frf-sme:IncomeTaxExpenseBenefit contextRef="D-2020" unitRef="U-Monetary" decimals="INF">500</frf-sme:IncomeTaxExpenseBenefit>

  <frf-sme:IncomeLossFromContinuingOperationsAfterTax contextRef="D-2020" unitRef="U-Monetary" decimals="INF">500</frf-sme:IncomeLossFromContinuingOperationsAfterTax>

  <frf-sme:IncomeLossFromDiscontinuedOperations contextRef="D-2020" unitRef="U-Monetary" decimals="INF">0</frf-sme:IncomeLossFromDiscontinuedOperations>

  <frf-sme:NetIncomeLoss contextRef="D-2020" unitRef="U-Monetary" decimals="INF">500</frf-sme:NetIncomeLoss>



  <frf-sme:SalesRevenueNet contextRef="D-2019" unitRef="U-Monetary" decimals="INF">6000</frf-sme:SalesRevenueNet>
  <frf-sme:ServicesRevenueNet contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:ServicesRevenueNet>
  <frf-sme:OtherRevenueNet contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:OtherRevenueNet>
  <frf-sme:RevenueNet contextRef="D-2019" unitRef="U-Monetary" decimals="INF">8000</frf-sme:RevenueNet>

  <frf-sme:CostOfSales contextRef="D-2019" unitRef="U-Monetary" decimals="INF">8000</frf-sme:CostOfSales>
  <frf-sme:CostOfServices contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:CostOfServices>
  <frf-sme:OperatingExpenses contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:OperatingExpenses>
  <frf-sme:NonoperatingExpenses contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:NonoperatingExpenses>

  <frf-sme:Expenses contextRef="D-2019" unitRef="U-Monetary" decimals="INF">11000</frf-sme:Expenses>

  <frf-sme:IncomeLossFromCointinuingOperationsBeforeTax contextRef="D-2019" unitRef="U-Monetary" decimals="INF">-3000</frf-sme:IncomeLossFromCointinuingOperationsBeforeTax>

  <frf-sme:IncomeTaxExpenseBenefit contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:IncomeTaxExpenseBenefit>

  <frf-sme:IncomeLossFromContinuingOperationsAfterTax contextRef="D-2019" unitRef="U-Monetary" decimals="INF">-4000</frf-sme:IncomeLossFromContinuingOperationsAfterTax>
  <frf-sme:IncomeLossFromDiscontinuedOperations contextRef="D-2019" unitRef="U-Monetary" decimals="INF">0</frf-sme:IncomeLossFromDiscontinuedOperations>

  <frf-sme:NetIncomeLoss contextRef="D-2019" unitRef="U-Monetary" decimals="INF">-4000</frf-sme:NetIncomeLoss>



	<!-- Cash Flows, impacts all cash flow statements -->


  <frf-sme:CashAndCashEquivalents contextRef="I-2018" unitRef="U-Monetary" decimals="INF">-3000</frf-sme:CashAndCashEquivalents>


  <!-- Cash Flows, Direct -->
  <frf-sme:ProceedsFromTaxation contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:ProceedsFromTaxation>
  <frf-sme:PaymentsOfEmployeeCosts contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:PaymentsOfEmployeeCosts>
  <frf-sme:PaymentsOfInterest contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:PaymentsOfInterest>
  <frf-sme:NetCashFlowFromUsedInOperatingActivities contextRef="D-2020" unitRef="U-Monetary" decimals="INF">-1000</frf-sme:NetCashFlowFromUsedInOperatingActivities>

  <frf-sme:PaymentsForPurchasesOfPropertyPlantAndEquipment contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:PaymentsForPurchasesOfPropertyPlantAndEquipment>
  <frf-sme:ProceedsFromSaleOfPropertyPlantAndEquipment contextRef="D-2020" unitRef="U-Monetary" decimals="INF">3000</frf-sme:ProceedsFromSaleOfPropertyPlantAndEquipment>
  <frf-sme:NetCashFlowsFromUsedInInvestingActivities contextRef="D-2020" unitRef="U-Monetary" decimals="INF">2000</frf-sme:NetCashFlowsFromUsedInInvestingActivities>

  <frf-sme:RepaymentOfBorrowings contextRef="D-2020" unitRef="U-Monetary" decimals="INF">3000</frf-sme:RepaymentOfBorrowings>
  <frf-sme:ProceedsFromAdditionalBorrowings contextRef="D-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:ProceedsFromAdditionalBorrowings>
  <frf-sme:NetCashFlowsFromUsedInFinancingActivities contextRef="D-2020" unitRef="U-Monetary" decimals="INF">-2000</frf-sme:NetCashFlowsFromUsedInFinancingActivities>

  <frf-sme:NetCashFlow contextRef="D-2020" unitRef="U-Monetary" decimals="INF">-1000</frf-sme:NetCashFlow>

  <frf-sme:ProceedsFromTaxation contextRef="D-2019" unitRef="U-Monetary" decimals="INF">6000</frf-sme:ProceedsFromTaxation>
  <frf-sme:PaymentsOfEmployeeCosts contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:PaymentsOfEmployeeCosts>
  <frf-sme:PaymentsOfInterest contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:PaymentsOfInterest>
  <frf-sme:NetCashFlowFromUsedInOperatingActivities contextRef="D-2019" unitRef="U-Monetary" decimals="INF">4000</frf-sme:NetCashFlowFromUsedInOperatingActivities>

  <frf-sme:PaymentsForPurchasesOfPropertyPlantAndEquipment contextRef="D-2019" unitRef="U-Monetary" decimals="INF">2000</frf-sme:PaymentsForPurchasesOfPropertyPlantAndEquipment>
  <frf-sme:ProceedsFromSaleOfPropertyPlantAndEquipment contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:ProceedsFromSaleOfPropertyPlantAndEquipment>
  <frf-sme:NetCashFlowsFromUsedInInvestingActivities contextRef="D-2019" unitRef="U-Monetary" decimals="INF">-1000</frf-sme:NetCashFlowsFromUsedInInvestingActivities>

  <frf-sme:RepaymentOfBorrowings contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:RepaymentOfBorrowings>
  <frf-sme:ProceedsFromAdditionalBorrowings contextRef="D-2019" unitRef="U-Monetary" decimals="INF">2000</frf-sme:ProceedsFromAdditionalBorrowings>
  <frf-sme:NetCashFlowsFromUsedInFinancingActivities contextRef="D-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:NetCashFlowsFromUsedInFinancingActivities>

  <frf-sme:NetCashFlow contextRef="D-2019" unitRef="U-Monetary" decimals="INF">4000</frf-sme:NetCashFlow>





	<!-- Common Stock by Class -->

  <frf-sme:CommonStock contextRef="I-2020-CSA" unitRef="U-Monetary" decimals="INF">500</frf-sme:CommonStock>
  <frf-sme:CommonStockParValuePerShare contextRef="I-2020-CSA" unitRef="U-Pure" decimals="INF">1</frf-sme:CommonStockParValuePerShare>
  <frf-sme:CommonStockShareSubscriptions contextRef="I-2020-CSA" unitRef="U-Shares" decimals="INF">10000</frf-sme:CommonStockShareSubscriptions>
  <frf-sme:CommonStockSharesAuthorized contextRef="I-2020-CSA" unitRef="U-Shares" decimals="INF">10000</frf-sme:CommonStockSharesAuthorized>
  <frf-sme:CommonStockSharesIssued contextRef="I-2020-CSA" unitRef="U-Shares" decimals="INF">10000</frf-sme:CommonStockSharesIssued>
  <frf-sme:CommonStockSharesOutstanding contextRef="I-2020-CSA" unitRef="U-Shares" decimals="INF">3000</frf-sme:CommonStockSharesOutstanding>

  <frf-sme:CommonStock contextRef="I-2020-CSB" unitRef="U-Monetary" decimals="INF">500</frf-sme:CommonStock>
  <frf-sme:CommonStockParValuePerShare contextRef="I-2020-CSB" unitRef="U-Pure" decimals="INF">1</frf-sme:CommonStockParValuePerShare>
  <frf-sme:CommonStockShareSubscriptions contextRef="I-2020-CSB" unitRef="U-Shares" decimals="INF">10000</frf-sme:CommonStockShareSubscriptions>
  <frf-sme:CommonStockSharesAuthorized contextRef="I-2020-CSB" unitRef="U-Shares" decimals="INF">10000</frf-sme:CommonStockSharesAuthorized>
  <frf-sme:CommonStockSharesIssued contextRef="I-2020-CSB" unitRef="U-Shares" decimals="INF">10000</frf-sme:CommonStockSharesIssued>
  <frf-sme:CommonStockSharesOutstanding contextRef="I-2020-CSB" unitRef="U-Shares" decimals="INF">3000</frf-sme:CommonStockSharesOutstanding>


  <frf-sme:CommonStock contextRef="I-2019-CSA" unitRef="U-Monetary" decimals="INF">500</frf-sme:CommonStock>
  <frf-sme:CommonStockParValuePerShare contextRef="I-2019-CSA" unitRef="U-Pure" decimals="INF">1</frf-sme:CommonStockParValuePerShare>
  <frf-sme:CommonStockShareSubscriptions contextRef="I-2019-CSA" unitRef="U-Shares" decimals="INF">10000</frf-sme:CommonStockShareSubscriptions>
  <frf-sme:CommonStockSharesAuthorized contextRef="I-2019-CSA" unitRef="U-Shares" decimals="INF">10000</frf-sme:CommonStockSharesAuthorized>
  <frf-sme:CommonStockSharesIssued contextRef="I-2019-CSA" unitRef="U-Shares" decimals="INF">10000</frf-sme:CommonStockSharesIssued>
  <frf-sme:CommonStockSharesOutstanding contextRef="I-2019-CSA" unitRef="U-Shares" decimals="INF">3000</frf-sme:CommonStockSharesOutstanding>

  <frf-sme:CommonStock contextRef="I-2019-CSB" unitRef="U-Monetary" decimals="INF">500</frf-sme:CommonStock>
  <frf-sme:CommonStockParValuePerShare contextRef="I-2019-CSB" unitRef="U-Pure" decimals="INF">1</frf-sme:CommonStockParValuePerShare>
  <frf-sme:CommonStockShareSubscriptions contextRef="I-2019-CSB" unitRef="U-Shares" decimals="INF">10000</frf-sme:CommonStockShareSubscriptions>
  <frf-sme:CommonStockSharesAuthorized contextRef="I-2019-CSB" unitRef="U-Shares" decimals="INF">10000</frf-sme:CommonStockSharesAuthorized>
  <frf-sme:CommonStockSharesIssued contextRef="I-2019-CSB" unitRef="U-Shares" decimals="INF">10000</frf-sme:CommonStockSharesIssued>
  <frf-sme:CommonStockSharesOutstanding contextRef="I-2019-CSB" unitRef="U-Shares" decimals="INF">3000</frf-sme:CommonStockSharesOutstanding>



	<!-- PPE Components (Using items)-->
  <frf-sme:Land contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:Land>
  <frf-sme:BuildingsNet contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:BuildingsNet>
  <frf-sme:FurnitureAndFixturesNet contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:FurnitureAndFixturesNet>
  <frf-sme:MachineryNet contextRef="I-2020" unitRef="U-Monetary" decimals="INF">1000</frf-sme:MachineryNet>

  <frf-sme:Land contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:Land>
  <frf-sme:BuildingsNet contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:BuildingsNet>
  <frf-sme:FurnitureAndFixturesNet contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:FurnitureAndFixturesNet>
  <frf-sme:MachineryNet contextRef="I-2019" unitRef="U-Monetary" decimals="INF">1000</frf-sme:MachineryNet>




</xbrl>
