"We 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, we 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"

https://www.resverlogix.com/upload/media_element/202/01/mda-resverlogix-corp-2014-07-31-posted-on-sept-12-2014.pdf

It looks like an excercise in accounting, determing how to recognize the debt discounts on the books.....But was this the act of a shareholder....or was it a service being provided, a service for which there could be an enormous cost....as in pretty much the whole kit and kaboodle.  

$70 million (I'm rounding up).....even a lotto max jackpot ain't going to pay that off.