Amounts due from settlement of capital provision assets relate to the realization of capital provision assets that have successfully concluded and where there is no longer any litigation risk remaining. The settlement terms and timing of realizations vary by capital provision asset. The majority of settlement balances are received shortly after the respective period ends in which the capital provision assets have concluded, and settlement balances are generally expected to be received within 12 months after the capital provision assets have concluded.

The table below sets forth the changes in due from settlement of capital provision assets and the breakdown between current and non-current due from settlement of capital provision assets as of the beginning and end of the relevant reporting periods.


	Three months ended March 31,
($ in thousands)	2025		2024
Beginning of period	$	183,858	$	265,540
Transfer of realizations from capital provision assets	288,848		112,971
Other income/(loss)	652		802
Proceeds from capital provision assets	(371,054)		(247,561)
Foreign exchange gains/(losses)	344		(64)
End of period	102,648		131,688

Current assets	89,774		129,288
Non-current assets	12,874		2,400
Total due from settlement of capital provision assets	102,648		131,688