modified report with unmodified opinion

there are 4 in modified report with unmodified opinion which are
1. material uncertainty related to going concern
2. emphasis of matter paragraph
3. other matter paragraph
4. inconsistencies in the other information

if we assume there’s uncertainty relating to future outcome of exceptional litigation, it will be recognized under emphasis of matter paragraph(EOM) since it’s once of the fundamental matter under EOM.

However that exceptional litigation can also shown under material uncertainty related to going concern(assume it’s also material uncertainty related to going concern) ? (so litigation information will be shown in both no 1 and 2)

my second question is if information is disclosed in the no.1, it can’t be disclosed in the no.2 ? so single information can only be disclosed one time ?