diff --git a/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt b/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
index 664d91b..18c5055 100644
--- a/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
+++ b/src/main/java/com/ffii/tsms/modules/report/service/ReportService.kt
@@ -1733,9 +1733,10 @@ open class ReportService(
             + " result.code, "
             + " result.name, "
             + " result.teamCode, "
-            + " result.custCode, " )
+            + " result.custCode, "
+            + " result.subCode, " )
         if (args.get("outstanding") as Boolean) {
-            sql.append(" result.projectFee - (result.totalBudget - COALESCE(i.issueAmount , 0) + COALESCE(i.issueAmount, 0) - COALESCE(i.paidAmount, 0)) as `Receivable Remained`, ")
+            sql.append(" result.projectFee - COALESCE(i.paidAmount, 0) as `Receivable Remained`, ")
         }
         sql.append(
             " DATE_FORMAT(result.actualEnd, '%d/%m/%Y') as actualEnd "
@@ -1746,6 +1747,7 @@ open class ReportService(
             + " min(p.name) as name, "
             + " min(t.code) as teamCode, "
             + " min(c.code) as custCode, "
+            + " COALESCE(concat(min(ss.code),' - ',min(ss.name)), 'N/A') as subCode, "
             + " min(p.actualEnd) as actualEnd, "
             + " min(p.expectedTotalFee) as projectFee, "
             + " sum(COALESCE(tns.totalConsumed*sal.hourlyRate, 0)) as totalBudget "
@@ -1766,6 +1768,7 @@ open class ReportService(
             + " left join salary sal on s.salaryId = sal.salaryPoint "
             + " left JOIN team t ON s.teamId = t.id "
             + " left join customer c on c.id = p.customerId "
+            + " LEFT JOIN subsidiary ss on p.customerSubsidiaryId = ss.id "
             + " where p.deleted = false "
             + " and p.status = 'Completed' "
             + " and p.actualEnd BETWEEN :startDate and :endDate  "
@@ -1806,7 +1809,7 @@ open class ReportService(
             + " p.name, "
             + " t.code as team, "
             + " c.code as client, "
-            + " COALESCE(ss.name, 'N/A') as subsidiary, "
+            + " COALESCE(ss.code, 'N/A') as subsidiary, "
             + " p.expectedTotalFee * 0.8 as plannedBudget, "
             + " COALESCE(tns.totalBudget, 0) as actualConsumedBudget, "
             + " COALESCE(p.totalManhour, 0) as plannedManhour, "
diff --git a/src/main/resources/templates/report/AR05_Project Completion Report.xlsx b/src/main/resources/templates/report/AR05_Project Completion Report.xlsx
index d9187b6..2c07680 100644
Binary files a/src/main/resources/templates/report/AR05_Project Completion Report.xlsx and b/src/main/resources/templates/report/AR05_Project Completion Report.xlsx differ
diff --git a/src/main/resources/templates/report/AR06_Project Completion Report with Outstanding Accounts Receivable v02.xlsx b/src/main/resources/templates/report/AR06_Project Completion Report with Outstanding Accounts Receivable v02.xlsx
index 700dc59..ee9bcda 100644
Binary files a/src/main/resources/templates/report/AR06_Project Completion Report with Outstanding Accounts Receivable v02.xlsx and b/src/main/resources/templates/report/AR06_Project Completion Report with Outstanding Accounts Receivable v02.xlsx differ