The respondents brought a motion for security for costs of the appeal.
The appellant argued the issue was res judicata because a pre-trial motion for security for costs had been dismissed.
The Court of Appeal rejected the res judicata argument, noting that the circumstances before and after a trial are different.
The court found that the appellant, a foreign corporation, failed to discharge its burden of proving it lacked access to funds to post security.
The motion was granted, and the appellant was ordered to post $120,000 in security for costs.