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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01366569: Classified and Arrangement (DS10)

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This document discusses financial statement reclassifications and accounting adjustments, including the reclassification of line items to conform to predecessor financial statement presentations. The excerpt references deferred financing costs and the reversal of $0.9 million in intangible assets recorded under IFRS in connection with a service concession arrangement construction phase.

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Excerpt 1
adjusted by redassifying certain line items in order to conform to the predecessor's financial statement presentation Deferred financing costs, which were **classified**
Excerpt 2
adjustment reflects the reversal of $0 9 million in intangible assets recorded under IFRS in connection with the construction phase of service concession **arrangement**

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