It took me a while to find it.....I only saw it recently, here's the relevant text and link to the PPP. (all bolding and emphasis is mine)

The Company used significant judgment in determining whether Eastern was acting in the capacity of a shareholder or a provider of service. Based on discussions with Eastern, consideration of the terms of the arrangements between Eastern, Citibank and Resverlogix whereby Eastern provided its assets as collateral to Citibank in connection with a loan from Citibank to Resverlogix, and the risks and rewards associated therewith, management determined that Eastern was acting in the capacity of a shareholder in arranging the Letter of Credit; therefore, the debt discounts were recognized as contributed surplus. 

Is it possible for them to make an incorrect "determination"???

https://www.resverlogix.com/upload/media_element/225/01/fs-resverlogix-corp-2016-1-31-2016.3.14-clean.pdf