My understanding is the original PPA allowed for the transfer of...

My understanding is the original PPA allowed for the transfer of the Sengkang generator at the end of the PPA period at nil value, ie BOOT.
But the additional generator capacity installed after the BOOT PPA began meant there was a residual value of the additional plant at the end of the BOOT PPA period which was not part of the BOOT contract, hence the contradiction of nil value and the arrival of BOO concept.
What made BOO untenable beyond the PPA is unclear but it appears PLN never gave up on transfer even though they have planned to build their own similar plant for the past 3 years ! Or was it EWC unable to accept the PLN power price policy to IPP ie. ~80 % of the average cost of coal generated power ?

Numbers have been thrown around for Sengkang generator : optimistically usd 80m operating or 50m not operating, 35m residual, we await.

The auditor excuse looks like a sovereign risk ruse.