“…Quantum chemical calculations at the DFT‐D3 rm062x/cc‐pvtz (CH 2 Cl 2 solution, smd) level suggest that for both pathways the activation energies appear to be too high for the 1,3‐isomerization processes to proceed at room temperature (although they are possible at elevated temperatures). Interestingly, 1,3‐[ N , O ]‐ and 1,3‐[ O , O ]‐migrations in both mechanisms involve metastable intermediates I1 (1,3‐[ N , O ]‐migration; Scheme ) and I4 (1,3‐[ O , O ]‐migrations; Scheme ), which possess a four‐coordinated boron atom . These results are in agreement with high activation energies of 1,3‐[ N , O ]‐ and 1,3‐[ O , O ]‐migrations of protons in dinitroamine, as demonstrated by quantum chemical calculations performed by Rahm and Brink…”