What I make from that is that Shine are reporting the interest (about $30m) as not an amount that they owe, but as one that is owing to them as a reimbursement. So if the Court does not give Shine the interest, Then that sounds like a substantial impairment to Shine’s books.
Assuming that the Court does not give Shine the interest (which is the judge’s current position), then that will be material, even if they appeal. With the amount of cash they might have to pay out, it could take the company to the brink.
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What I make from that is that Shine are reporting the interest...
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