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v3.21.2

LINES OF CREDIT (Details Narrative) - USD ($) | 3 Months Ended | 9 Months Ended | 12 Months Ended |
--- | --- | --- | --- | ---
Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2021 | Sep. 30, 2020 | Dec. 31, 2020 | Jun. 23, 2020
Lines of credit | $ 4,667,324 |  | $ 4,667,324 |  | $ 5,076,684 |
Interest expense | 670,282 | $ 789,426 | 2,182,715 | $ 1,853,414 |  |
Line of Credit [Member] |  |  |  |  |  |
Interest expense | 0 |  | 0 |  |  |
Line of Credit [Member] | National Bank of Greece One [Member] |  |  |  |  |  |
Borrowing | 1,157,700 |  | 1,157,700 |  | 1,223,000 |
Outstanding debt balance | 1,027,355 |  | $ 1,027,355 |  | $ 1,129,368 |
Interest rate |  |  | 4.35% |  | 6.00% |
National Bank of Greece Two [Member] | Line of Credit [Member] |  |  |  |  |  |
Borrowing | 1,157,700 |  | $ 1,157,700 |  | $ 1,123,000 | $ 611,500
Outstanding debt balance | 1,027,355 |  | $ 1,027,355 |  | 1,129,368 |
Interest rate |  |  | 4.35% |  |  |
Lines of credit | 425,869 |  | $ 425,869 |  | 429,240 |
Pancreta Bank of Greece [Member] | Line of Credit [Member] |  |  |  |  |  |
Borrowing | 578,850 |  | 578,850 |  |  |
Outstanding debt balance | 481,759 |  | $ 481,759 |  |  |
Interest rate |  |  | 6.10% |  |  |
Interest expense | 11,656 | $ 31,559 | $ 165,245 | $ 141,979 |  |
Alpha Bank of Greece [Member] | Line of Credit [Member] |  |  |  |  |  |
Borrowing | 1,157,700 |  | 1,157,700 |  | 1,123,000 |
Outstanding debt balance | $ 1,033,174 |  | $ 1,033,174 |  | $ 1,106,894 |
Interest rate |  |  | 6.00% |  |  |

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- Definition Carrying value as of the balance sheet date of the sum of the obligations to contract holders to provide to them an agreed upon rate of return pursuant to the terms of the underlying contract. These contracts represent lending by the contract holders to the entity in return for a guaranteed (primarily fixed) interest rate until maturity, unless called earlier if the contracts provide that option to the contract holders (usually institutions). There is little or no insurance risk for the entity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.14) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 + Details
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- Definition The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=120398452&loc=d3e534808-122878 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(16)) -URI http://asc.fasb.org/extlink&oid=120400017&loc=d3e572229-122910 + Details
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