B is oxidative addition; D is alkyne insertion into Ni–aryl followed by carbonyl-oxygen coordination; E is carbonyl insertion into Ni–alkenyl. The distinction is visible from the bonds made and from consistent electron counting.
For B the depicted Ni(0) starting complex has two phosphine and two MeCN donors, giving electrons. Addition across the aryl C–Br bond produces two X-type ligands and Ni(II). The drawn product has lost the two solvent donors, giving electrons. Intrinsic oxidative addition to the unsolvated 14-electron fragment raises its count to 16; the overall drawn change also includes loss of four solvent-donor electrons. A falling displayed count does not turn this oxidative addition into a reductive elimination.
Before D, the aryl–alkyne intermediate is Ni(I), , with electrons. Syn migration couples aryl carbon to one alkyne carbon and leaves a Ni–alkenyl bond. Insertion alone removes the separate two-electron alkyne donor and would give a 15-electron alkenyl fragment. The ester carbonyl oxygen then binds, as drawn, restoring the count to . Ni remains .
In E the Ni-bound alkenyl carbon attacks the coordinated ester carbonyl carbon, forming the new ring-closing C–C bond. The C=O pi electrons move to oxygen, and an Ni–O alkoxide bond replaces Ni–C. This is carbonyl migratory insertion, equivalently intramolecular addition to a coordinated carbonyl. A neutral O donor plus an alkenyl X ligand become one alkoxide X ligand, so the drawn count falls , while Ni remains . A solvating molecule could fill the resulting vacancy, but it is not shown and should not be silently added to the stated count.

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