“…A chemical link between the structural altered paramagnetic contributions to the light atom NMR shielding constants and the energy and composition characteristics of M − L bonding was provided. More recently, Rocchigiani et al . performing relativistic DFT calculations at the 2c‐ZORA(SO)/PBE0‐XC/TZ2P level of theory on a series of trans ‐[HAu III (C 6 H 5 ) 2 L] q , cis ‐[HAu III (bph)L] q and cis ‐[HAu III (ppy)L] q (L = H 2 O, NO 3 − , F − , NCS − , py, NH 3 , Cl − , H 2 S, I − , SCN − , CN − , CO, C 6 F 5 − , PH 3 , Ph − , Me − , H − , and SiH 3 − ) complexes showed that the origin of the wide chemical shift variability of the ligands depends on the different ordering and energy gap between “shielding” Au(d π )‐based orbitals and “deshielding” σ (Au−H)‐type MOs.…”