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Burford Capital(BUR) - 2022 Q4 - Earnings Call Presentation

• Historically, fair value has been based on deployed cost and the occurrence of observable events (case milestones or transactions) in the underlying litigation matter Expected inflows Discount rate and expected duration Burford has over time augmented its lawyer-driven investment process with AI-powered enhancements, including in our probabilistic modeling - Constructive dialogue between Burford, the SEC staff and our external auditors resulted in a revised approach to fair value accounting for legal fina ...