Manila, Oct. 12 -- Money advanced by lawyer Manases "Mans" Carpio to Cale88 Foods Corporation should still be declared as part of his assets even if the company has yet to repay him, a forensic expert told the Senate impeachment court on Monday.

The clarification emerged as presiding officer Francis "Chiz" Escudero examined how loans between shareholders and their companies were treated in the financial report on the alleged undeclared wealth of Vice President Sara Duterte and her husband.

Forensic expert Alexander Cabrera confirmed that Cale88's financial records contained advances from shareholders, unlike those of GenCorp and Metro City Chow, two other companies covered by his analysis.

Escudero asked whether such advances constitut...