Lansai lah ! If the Appellate Court agrees that the Fiduciary had breached the duty of care, then
a presumption [in law] arises that the Fiduciary's breach had caused the loss, and the burden of proof immediately shifts to the Fiduciary to rebut the presumption by showing that the loss would have been sustained by the Company even if the Fiduciary had not breached his or her fiduciary
For the Appellate Court to say that
"IPP has failed to show" means the Appellate Court has erroneously put the burden of proof on the Company.
@ChopSengHuat KYM ?