I agree with cashin17.  This was the amount of shares Aorland received just recently when they came onboard.  I guess issuing shares to sign a particular group on as shareholders constitutes debt.  Well,  this is the cost of doing business, and the only way to pay without using cash.  So, the company must put it down as payment of a debt owed.

http://norontresources.com/noront-resources-and-aroland-first-nation-sign-memorandum-of-understanding/

Quote:

The signing of the MOU will formalize the relationship between the parties including the establishment of an ongoing working and communication protocol and the initiation of dialogue regarding mutually beneficial economic development opportunities. The MOU will also result in Aroland becoming a shareholder of Noront with the issuance of 150,000 shares in the Company to the First Nation, subject to TSX Venture Exchange approval.