NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES - Distributable Earnings (Details) - USD ($) |
Jun. 30, 2025 |
Dec. 31, 2024 |
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NATURE OF OPERATIONS AND SIGNIFICANT ACCOUNTING POLICIES | ||
Accumulated net realized gain from investments, net of cumulative dividends of $254,817 for both periods | $ 508,701 | $ 386,329 |
Net realized gain on foreign currency translations | 65,424 | 113,882 |
Net unrealized appreciation on non-controlled non-affiliated investments and cash equivalents, net of deferred tax liability of $221,189 and $259,455, respectively | 4,918,021 | 2,674,418 |
Net unrealized appreciation on foreign currency translations | 42,655 | 6,923 |
Accumulated undistributed net investment loss | (1,248,473) | (384,258) |
Total distributable earnings | 4,286,328 | 2,797,294 |
Net of cumulative dividends | 254,817 | 254,817 |
Deferred tax liability | $ 221,189 | $ 259,455 |
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- Definition Amount of accumulated undistributed earnings (deficit) from appreciation (depreciation) on non-controlled non-affiliated investments and cash equivalents, net, of investment company. No definition available.
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- Definition Amount of accumulated undistributed earnings (deficit) from unrealized appreciation on foreign currency translations. No definition available.
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- Definition Amount of accumulated undistributed earnings (deficit) from Realized appreciation on foreign currency translations. No definition available.
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- Definition Amount of cumulative cash dividends distributed to shareholders. No definition available.
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- Definition Amount of cumulative earnings (deficits) for relevant time periods. No definition available.
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- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences with jurisdictional netting. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- Definition Amount of accumulated undistributed earnings (deficit) from ordinary income (loss) of investment company. Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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- References No definition available.
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- Definition Amount of accumulated undistributed earnings (deficit). Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
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