Combined Report for Network/Table

Rendering

Component: (Network and Table)
Network
1110 - Statement - Statement of Financial Position, Classified
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
TableStatement of Financial Position, Classified [Table]
Slicers (applies to each fact value in each table cell)
Statement of Financial Position, Classified [Line Items]Period [Axis]
2020-12-31
2019-12-31
2018-12-31
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
1: GENERAL: This is a footnote making general comments.

Model Structure

Component: (Network and Table)
Network
1110 - Statement - Statement of Financial Position, Classified
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Table Statement of Financial Position, Classified [Table]
# Label Report Element Class Period Type Balance Name
1
Statement of Financial Position, Classified [Table]
[Table] ipsas:StatementOfFinancialPositionClassifiedTable
2
Legal Entity [Axis]
[Axis] frm:LegalEntityAxis
3
Consolidated Entity [Member]
[Member] frm:ConsolidatedEntityMember
4
Report Date [Axis]
[Axis] frm:ReportDateAxis
5
Reported as of March 18, 2020 [Member]
[Member] company:ReportedAsOfMarch182020Member
6
Reporting Scenario [Axis]
[Axis] frm:ReportingScenarioAxis
7
Actual [Member]
[Member] frm:ActualMember
8
Statement of Financial Position, Classified [Line Items]
[Line Items] ipsas:StatementOfFinancialPositionClassifiedLineItems
9
Assets [Roll Up]
[Abstract] ipsas:AssetsRollUp
10
Current Assets [Roll Up]
[Abstract] ipsas:CurrentAssetsRollUp
11
Cash and Cash Equivalents
[Concept] Monetary As Of Debit ipsas:CashAndCashEquivalents
12
Receivables, Net, Current
[Concept] Monetary As Of Debit ipsas:ReceivablesNetCurrent
13
Inventory
[Concept] Monetary As Of Debit ipsas:Inventory
14
Prepaid Expenses
[Concept] Monetary As Of Debit ipsas:PrepaidExpenses
15
Investments, at Cost
[Concept] Monetary As Of Debit ipsas:InvestmentsAtCost
16
Other Current Assets
[Concept] Monetary As Of Debit ipsas:OtherCurrentAssets
17
Current Assets, Total
[Concept] Monetary As Of Debit ipsas:CurrentAssets
18
Noncurrent Assets [Roll Up]
[Abstract] ipsas:NoncurrentAssetsRollUp
19
Property, Plant, and Equipment, Net, Total
[Concept] Monetary As Of Debit ipsas:PropertyPlantAndEquipmentNet
20
Investment in Affiliates
[Concept] Monetary As Of Debit ipsas:InvestmentInAffiliates
21
Receivables, Net, Noncurrent
[Concept] Monetary As Of Debit ipsas:ReceivablesNetNoncurrent
22
Other Noncurrent Assets
[Concept] Monetary As Of Debit ipsas:OtherNoncurrentAssets
23
Noncurrent Assets, Total
[Concept] Monetary As Of Debit ipsas:NoncurrentAssets
24
Assets, Total
[Concept] Monetary As Of Debit ipsas:Assets
25
Liabilities and Net Assets/Equity [Roll Up]
[Abstract] ipsas:LiabilitiesAndNetAssetsEquityRollUp
26
Liabilities [Roll Up]
[Abstract] ipsas:LiabilitiesRollUp
27
Current Liabilities [Roll Up]
[Abstract] ipsas:CurrentLiabilitiesRollUp
28
Payables from Exchange Transactions
[Concept] Monetary As Of Credit ipsas:PayablesFromExchangeTransactions
29
Long-Term Debt, Current
[Concept] Monetary As Of Credit ipsas:LongTermDebtCurrent
30
Other Current Liabilities
[Concept] Monetary As Of Credit ipsas:OtherCurrentLiabilities
31
Current Liabilities, Total
[Concept] Monetary As Of Credit ipsas:CurrentLiabilities
32
Noncurrent Liabilities [Roll Up]
[Abstract] ipsas:NoncurrentLiabilitiesRollUp
33
Long-Term Debt, Noncurrent
[Concept] Monetary As Of Credit ipsas:LongTermDebtNoncurrent
34
Other Noncurrent Liabilities
[Concept] Monetary As Of Credit ipsas:OtherNoncurrentLiabilities
35
Noncurrent Liabilities, Total
[Concept] Monetary As Of Credit ipsas:NoncurrentLiabilities
36
Liabilities, Total
[Concept] Monetary As Of Credit ipsas:Liabilities
37
Net Assets/Equity [Roll Up]
[Abstract] ipsas:NetAssetsEquityRollUp
38
Controlling Interest [Roll Up]
[Abstract] ipsas:ControllingInterestRollUp
39
Share Capital
[Concept] Monetary As Of Credit ipsas:ShareCapital
40
Reserves
[Concept] Monetary As Of Credit ipsas:Reserves
41
Accumulated Surpluses (Deficits)
[Concept] Monetary As Of Credit ipsas:AccumulatedSurplusesDeficits
42
Controlling Interest
[Concept] Monetary As Of Credit ipsas:ControllingInterest
43
Noncontrolling Interest
[Concept] Monetary As Of Credit ipsas:NoncontrollingInterest
44
Net Assets
[Concept] Monetary As Of Credit ipsas:Equity
45
Liabilities and Net Assets/Equity, Total
[Concept] Monetary As Of Credit ipsas:LiabilitiesAndNetAssetsEquity

Fact Table

Component: (Network and Table)
Network
1110 - Statement - Statement of Financial Position, Classified
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
TableStatement of Financial Position, Classified [Table]
#Reporting Entity [Axis]Period [Axis]Legal Entity [Axis]Report Date [Axis]Reporting Scenario [Axis]ConceptFact ValueUnitRoundingParenthetical Explanations
11234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Cash and Cash Equivalents1000USDINFPE1
21234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Cash and Cash Equivalents1000USDINF
31234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Receivables, Net, Current1000USDINF
41234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Receivables, Net, Current1000USDINFPE1
51234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Inventory1000USDINF
61234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Inventory1000USDINF
71234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Prepaid Expenses500USDINF
81234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Prepaid Expenses500USDINF
91234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Investments, at Cost500USDINF
101234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Investments, at Cost500USDINF
111234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Other Current Assets1000USDINF
121234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Other Current Assets1000USDINF
131234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Current Assets5000USDINF
141234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Current Assets5000USDINF
151234567890 (http://regulator.gov/id)2018-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Property, Plant and Equipment, Net4000USDINF
161234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Property, Plant and Equipment, Net4000USDINF
171234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Property, Plant and Equipment, Net4000USDINF
181234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Investment in Affiliates0USDINF
191234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Investment in Affiliates0USDINF
201234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Receivables, Net, Noncurrent0USDINF
211234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Receivables, Net, Noncurrent0USDINF
221234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Other Noncurrent Assets1000USDINF
231234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Other Noncurrent Assets3000USDINF
241234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Noncurrent Assets5000USDINF
251234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Noncurrent Assets7000USDINF
261234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Assets12000USDINF
271234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Assets10000USDINF
281234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Payables from Exchange Transactions3000USDINF
291234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Payables from Exchange Transactions3000USDINF
301234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Long-Term Debt, Current1000USDINF
311234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Long-Term Debt, Current1000USDINF
321234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Other Current Liabilities1000USDINF
331234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Other Current Liabilities1000USDINF
341234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Current Liabilities5000USDINF
351234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Current Liabilities5000USDINF
361234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Long-Term Debt, Noncurrent500USDINF
371234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Long-Term Debt, Noncurrent500USDINF
381234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Other Noncurrent Liabilities500USDINF
391234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Other Noncurrent Liabilities500USDINF
401234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Noncurrent Liabilities1000USDINF
411234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Noncurrent Liabilities1000USDINF
421234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Liabilities6000USDINF
431234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Liabilities6000USDINF
441234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Noncontrolling Interest1000USDINF
451234567890 (http://regulator.gov/id)2018-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Noncontrolling Interest0USDINF
461234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Noncontrolling Interest2000USDINF
471234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Share Capital1000USDINF
481234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Share Capital1000USDINF
491234567890 (http://regulator.gov/id)2018-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Share Capital1000USDINF
501234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Reserves1000USDINF
511234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Reserves2000USDINF
521234567890 (http://regulator.gov/id)2018-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Reserves0USDINF
531234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Accumulated Surpluses (Deficits)1000USDINF
541234567890 (http://regulator.gov/id)2018-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Accumulated Surpluses (Deficits)0USDINF
551234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Accumulated Surpluses (Deficits)1000USDINF
561234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Equity6000USDINF
571234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Equity4000USDINF
581234567890 (http://regulator.gov/id)2018-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Equity1000USDINF
591234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Controlling Interest3000USDINF
601234567890 (http://regulator.gov/id)2018-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Controlling Interest1000USDINF
611234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Controlling Interest4000USDINF
621234567890 (http://regulator.gov/id)2020-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Liabilities and Net Assets/Equity12000USDINF
631234567890 (http://regulator.gov/id)2019-12-31Consolidated Entity [Member]Reported as of March 18, 2020 [Member]Actual [Member]Liabilities and Net Assets/Equity10000USDINF

Business Rules

Component: (Network and Table)
Network
1110 - Statement - Statement of Financial Position, Classified
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Table Statement of Financial Position, Classified [Table]

XBRL Calculations

Network
1110 - Statement - Statement of Financial Position, Classified
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Assets, Total [Roll Up]
Current Assets, Total [Roll Up]
Cash and Cash Equivalents 1,000  + 1,000  1,000  DR INF
Receivables, Net, Current 1,000  + 1,000  1,000  DR INF
Inventory 1,000  + 1,000  1,000  DR INF
Prepaid Expenses 500  + 500  500  DR INF
Investments, at Cost 500  + 500  500  DR INF
Other Current Assets 1,000  + 1,000  1,000  DR INF
Current Assets, Total 5,000  + 5,000  5,000  DR INF OK
 
Noncurrent Assets, Total [Roll Up]
Property, Plant, and Equipment, Net, Total 4,000  + 4,000  4,000  DR INF
Investment in Affiliates + DR INF
Receivables, Net, Noncurrent + DR INF
Other Noncurrent Assets 3,000  + 3,000  3,000  DR INF
Noncurrent Assets, Total 7,000  + 7,000  7,000  DR INF OK
 
Assets, Total 12,000  12,000  12,000  DR INF OK
 
Network
1110 - Statement - Statement of Financial Position, Classified
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Assets, Total [Roll Up]
Current Assets, Total [Roll Up]
Cash and Cash Equivalents 1,000  + 1,000  1,000  DR INF
Receivables, Net, Current 1,000  + 1,000  1,000  DR INF
Inventory 1,000  + 1,000  1,000  DR INF
Prepaid Expenses 500  + 500  500  DR INF
Investments, at Cost 500  + 500  500  DR INF
Other Current Assets 1,000  + 1,000  1,000  DR INF
Current Assets, Total 5,000  + 5,000  5,000  DR INF OK
 
Noncurrent Assets, Total [Roll Up]
Property, Plant, and Equipment, Net, Total 4,000  + 4,000  4,000  DR INF
Investment in Affiliates + DR INF
Receivables, Net, Noncurrent + DR INF
Other Noncurrent Assets 1,000  + 1,000  1,000  DR INF
Noncurrent Assets, Total 5,000  + 5,000  5,000  DR INF OK
 
Assets, Total 10,000  10,000  10,000  DR INF OK
 
Network
1110 - Statement - Statement of Financial Position, Classified
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2020-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Liabilities and Net Assets/Equity, Total [Roll Up]
Liabilities, Total [Roll Up]
Current Liabilities, Total [Roll Up]
Payables from Exchange Transactions 3,000  + 3,000  3,000  CR INF
Long-Term Debt, Current 1,000  + 1,000  1,000  CR INF
Other Current Liabilities 1,000  + 1,000  1,000  CR INF
Current Liabilities, Total 5,000  + 5,000  5,000  CR INF OK
 
Noncurrent Liabilities, Total [Roll Up]
Long-Term Debt, Noncurrent 500  + 500  500  CR INF
Other Noncurrent Liabilities 500  + 500  500  CR INF
Noncurrent Liabilities, Total 1,000  + 1,000  1,000  CR INF OK
 
Liabilities, Total 6,000  + 6,000  6,000  CR INF OK
 
Net Assets [Roll Up]
Controlling Interest [Roll Up]
Share Capital 1,000  + 1,000  1,000  CR INF
Reserves 2,000  + 2,000  2,000  CR INF
Accumulated Surpluses (Deficits) 1,000  + 1,000  1,000  CR INF
Controlling Interest 4,000  + 4,000  4,000  CR INF OK
 
Noncontrolling Interest 2,000  + 2,000  2,000  CR INF
Net Assets 6,000  + 6,000  6,000  CR INF OK
 
Liabilities and Net Assets/Equity, Total 12,000  12,000  12,000  CR INF OK
 
Network
1110 - Statement - Statement of Financial Position, Classified
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2019-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Liabilities and Net Assets/Equity, Total [Roll Up]
Liabilities, Total [Roll Up]
Current Liabilities, Total [Roll Up]
Payables from Exchange Transactions 3,000  + 3,000  3,000  CR INF
Long-Term Debt, Current 1,000  + 1,000  1,000  CR INF
Other Current Liabilities 1,000  + 1,000  1,000  CR INF
Current Liabilities, Total 5,000  + 5,000  5,000  CR INF OK
 
Noncurrent Liabilities, Total [Roll Up]
Long-Term Debt, Noncurrent 500  + 500  500  CR INF
Other Noncurrent Liabilities 500  + 500  500  CR INF
Noncurrent Liabilities, Total 1,000  + 1,000  1,000  CR INF OK
 
Liabilities, Total 6,000  + 6,000  6,000  CR INF OK
 
Net Assets [Roll Up]
Controlling Interest [Roll Up]
Share Capital 1,000  + 1,000  1,000  CR INF
Reserves 1,000  + 1,000  1,000  CR INF
Accumulated Surpluses (Deficits) 1,000  + 1,000  1,000  CR INF
Controlling Interest 3,000  + 3,000  3,000  CR INF OK
 
Noncontrolling Interest 1,000  + 1,000  1,000  CR INF
Net Assets 4,000  + 4,000  4,000  CR INF OK
 
Liabilities and Net Assets/Equity, Total 10,000  10,000  10,000  CR INF OK
 
Network
1110 - Statement - Statement of Financial Position, Classified
(http://xbrlsite.azurewebsites.net/2019/ipsas/role/schedule/level4/StatementOfFinancialPositionClassified)
Reporting Entity 1234567890 (http://regulator.gov/id)
Period 2018-12-31
Unit USD
Label Rendered Reported Calculated Balance Decimals Message
Net Assets [Roll Up]
Controlling Interest [Roll Up]
Share Capital 1,000  + 1,000  1,000  CR INF
Reserves + CR INF
Accumulated Surpluses (Deficits) + CR INF
Controlling Interest 1,000  + 1,000  1,000  CR INF OK
 
Noncontrolling Interest + CR INF
Net Assets 1,000  + 1,000  1,000  CR INF OK