The share capital: The share capital of report Cambodia should be different from PwC Laos with amount of (90,000 - 9,018 = 80,982). Borrowing from related party: US$80,982 is the audit adjustment since 2009 for the loan to PTT (Laos) which is recorded at amortise cost based on CIFRS for SMEs. It reduces loan balance and increase share capital (only for PTT Cambodia records).