XML 32 R10.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Noncontrolling Interest | 12 Months Ended
--- | ---
Dec. 31, 2017
Noncontrolling Interest [Abstract] |
Noncontrolling Interest | Noncontrolling Interest We hold an economic interest in FICV and are responsible for all operational, management and administrative decisions relating to FICV’s business. As a result, the financial results of FICV are consolidated with ours. We recorded a noncontrolling interest on our consolidated balance sheet with respect to the remaining economic interest in FICV held by Mosing Holdings. Net income (loss) attributable to noncontrolling interest on the statements of operations represented the portion of earnings or losses attributable to the economic interest in FICV held by Mosing Holdings. The allocable domestic income (loss) from FICV to FINV is subject to U.S. taxation. Effective with the August 2016 conversion of all of Mosing Holdings' Series A preferred stock (see Note 12 – Preferred Stock), Mosing Holdings transferred all its interest in FICV to us and the noncontrolling interest was eliminated. As a result, the amount included in net income (loss) attributable to noncontrolling interest for the year ended December 31, 2016 is through August 26, 2016. A reconciliation of net income (loss) attributable to noncontrolling interest is detailed as follows (in thousands):
| Year Ended December 31,
|  | 2016 |  | 2015
Net income (loss) |  | $ | (156,079 | ) |  | $ | 106,110 |
Add: Net loss after Mosing Holdings contributed interest to FINV (1) |  | 84,541 |  |  | — |
Add: Provision (benefit) for U.S. income taxes of FINV (2) |  | (10,414 | ) |  | 6,585 |
Less: (Income) loss of FINV (3) |  | 23 |  |  | (6,824 | )
Net income (loss) subject to noncontrolling interest |  | (81,929 | ) |  | 105,871 |
Noncontrolling interest percentage (4) |  | 25.2 | % |  | 25.4 | %
Net income (loss) attributable to noncontrolling interest |  | $ | (20,741 | ) |  | $ | 27,000 |
(1) | Represents net loss after August 26, 2016 when Mosing Holdings transferred its interest to FINV.
(2) | Represents income tax expense (benefit) of entities outside of FICV as well as income tax attributable to our proportionate share of the U.S. operations of our partnership interests in FICV as of August 26, 2016.
(3) | Represents results of operations for entities outside of FICV as of August 26, 2016.
(4) | Represents the economic interest in FICV held by Mosing Holdings before the preferred stock conversion on August 26, 2016. This percentage changed as additional shares of FINV common stock were issued. Effective August 26, 2016, Mosing Holdings delivered its economic interest in FICV to us.

X
- Definition The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -URI http://asc.fasb.org/topic&trid=2197479 + Details
Name: | us-gaap_MinorityInterestDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_NoncontrollingInterestAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration