| Details of Change in Carrying Value of Assets and Liabilities, Net |
The following provides details of the change in the carrying value of assets and liabilities, net (Restricted for Qualifying Victims) during the three months ended December 31, 2024 (unaudited) ($ in thousands):
| | | | | | | | | | | | | |
| |
|
Cash
| |
|
Remeasure-
| |
| | | |
| |
|
Activities
| |
|
ment
| |
|
Total
| |
| |
| | | |
| | | |
| | | |
| |
| | | |
| | | |
| | | |
|
Cash, cash equivalents and short-term investments
|
| $ | - | |
| $ | - | |
| $ | - | |
|
Restricted cash
|
| | 10 | |
| | - | |
| | 10 | |
|
Other assets
|
| | (30 | ) |
| | 18 | |
| | (12 | ) |
|
Total assets
|
| $ | (20 | ) |
| $ | 18 | |
| $ | (2 | ) |
| |
| | | |
| | | |
| | | |
|
Accounts payable and accrued liabilities
|
| $ | - | |
| $ | - | |
| $ | - | |
|
Accrued liquidation costs
|
| | (21 | ) |
| | (9 | ) |
| | (30 | ) |
|
Total liabilities
|
| $ | (21 | ) |
| $ | (9 | ) |
| $ | (30 | ) |
| |
| | | |
| | | |
| | | |
|
Change in carrying value of assets and liabilities, net
|
| $ | 1 | |
| $ | 27 | |
| $ | 28 | |
The following provides details of the change in the carrying value of assets and liabilities, net (Restricted for Qualifying Victims) during the six months ended December 31, 2024 (unaudited) ($ in thousands):
| | | | | | | | | | | | | |
| |
|
Cash
| |
|
Remeasure-
| |
| | | |
| |
|
Activities
|
|
ment
| |
|
Total
| |
| |
| | | |
| | | |
| | | |
| |
| | | |
| | | |
| | | |
|
Cash, cash equivalents and short-term investments
|
| $ | - | |
| $ | - | |
| $ | - | |
|
Restricted cash
|
| | 45 | |
| | - | |
| | 45 | |
|
Other assets
|
| | (91 | ) |
| | 33 | |
| | (58 | ) |
|
Total assets
|
| $ | (46 | ) |
| $ | 33 | |
| $ | (13 | ) |
| |
| | | |
| | | |
| | | |
|
Accounts payable and accrued liabilities
|
| $ | - | |
| $ | - | |
| $ | - | |
|
Accrued liquidation costs
|
| | (47 | ) |
| | (9 | ) |
| | (56 | ) |
|
Total liabilities
|
| $ | (47 | ) |
| $ | (9 | ) |
| $ | (56 | ) |
| |
| | | |
| | | |
| | | |
|
Change in carrying value of assets and liabilities, net
|
| $ | 1 | |
| $ | 42 | |
| $ | 43 | |
The
following provides details of the change in the carrying value of assets and
liabilities, net (All Interestholders) during the three months ended December
31, 2025 (unaudited) ($ in thousands):
| | | | | | | | | | | | | |
| |
|
Cash
| |
|
Remeasure-
| |
| | | |
| |
|
Activities
| |
|
ment
| |
|
Total
| |
| |
| | | |
| | | |
| | | |
|
Cash, cash equivalents and short-term investments
|
| $ | (630 | ) |
| $ | - | |
| $ | (630 | ) |
|
Restricted cash
|
| | - | |
| | - | |
| | - | |
|
Other assets
|
| | (937 | ) |
| | (35 | ) |
| | (972 | ) |
|
Total assets
|
| $ | (1,567 | ) |
| $ | (35 | ) |
| $ | (1,602 | ) |
| |
| | | |
| | | |
| | | |
|
Accounts payable and accrued liabilities
|
| $ | - | |
| $ | 60 | |
| $ | 60 | |
|
Accrued liquidation costs
|
| | (1,839 | ) |
| | (2 | ) |
| | (1,841 | ) |
|
Total liabilities
|
| $ | (1,839 | ) |
| $ | 58 | |
| $ | (1,781 | ) |
| |
| | | |
| | | |
| | | |
|
Change in carrying value of assets and liabilities, net
|
| $ | 272 | |
| $ | (93 | ) |
| $ | 179 | |
The following provides details of the change in the carrying value of assets and liabilities, net (All Interestholders) during the three months ended December 31, 2024 ($ in thousands) (unaudited):
| | | | | | | | | | | | | |
| |
| |
Cash
| |
|
Remeasure-
| |
| | | |
| |
|
Activities
| |
|
ment
| |
|
Total
| |
| |
| | | |
| | | |
| | | |
|
Cash, cash equivalents and short-term investments
|
| $ | (880 | ) |
| $ | - | |
| $ | (880 | ) |
|
Restricted cash
|
| | - | |
| | - | |
| | - | |
|
Other assets
|
| | (990 | ) |
| | 5,392 | |
| | 4,402 | |
|
Total assets
|
| $ | (1,870 | ) |
| $ | 5,392 | |
| $ | 3,522 | |
| |
| | | |
| | | |
| | | |
|
Accounts payable and accrued liabilities
|
| $ | (260 | ) |
| $ | 55 | |
| $ | (205 | ) |
|
Accrued liquidation costs
|
| | (2,213 | ) |
| | 1,754 | |
| | (459 | ) |
|
Total liabilities
|
| $ | (2,473 | ) |
| $ | 1,809 | |
| $ | (664 | ) |
| |
| | | |
| | | |
| | | |
|
Change in carrying value of assets and liabilities, net
|
| $ | 603 | |
| $ | 3,583 | |
| $ | 4,186 | |
The following provides details of the change in the carrying value of assets and liabilities, net (All Interestholders) during the six months ended December 31, 2025 (unaudited) ($ in thousands):
| | | | | | | | | | | | | |
| |
|
Cash
| |
|
Remeasure-
| |
| | | |
| |
|
Activities
| |
|
ment
| |
|
Total
| |
| |
| | | |
| | | |
| | | |
|
Cash, cash equivalents and short-term investments
|
| $ | (1,363 | ) |
| $ | - | |
| $ | (1,363 | ) |
|
Restricted cash
|
| | 2 | |
| | - | |
| | 2 | |
|
Other assets
|
| | (1,488 | ) |
| | 391 | |
| | (1,097 | ) |
|
Total assets
|
| $ | (2,849 | ) |
| $ | 391 | |
| $ | (2,458 | ) |
| |
| | | |
| | | |
| | | |
|
Accounts payable and accrued liabilities
|
| $ | - | |
| $ | 59 | |
| $ | 59 | |
|
Accrued liquidation costs
|
| | (3,397 | ) |
| | (2 | ) |
| | (3,399 | ) |
|
Total liabilities
|
| $ | (3,397 | ) |
| $ | 57 | |
| $ | (3,340 | ) |
| |
| | | |
| | | |
| | | |
|
Change in carrying value of assets and liabilities, net
|
| $ | 548 | |
| $ | 334 | |
| $ | 882 | |
The following provides details of the change in the carrying value of assets and liabilities, net (All Interestholders) during the six months ended December 31, 2024 ($ in thousands) (unaudited):
| | | | | | | | | | | | | |
| |
| Cash
Activities
| |
| Remeasure-
ment
| |
|
Total
| |
| |
| | | |
| | | |
| | | |
|
Cash, cash equivalents and short-term investments
|
| $ | 1,512 | |
| $ | - | |
| $ | 1,512 | |
|
Restricted cash
|
| | - | |
| | - | |
| | - | |
|
Other assets
|
| | (4,817 | ) |
| | 9,315 | |
| | 4,498 | |
|
Total assets
|
| $ | (3,305 | ) |
| $ | 9,315 | |
| $ | 6,010 | |
| |
| | | |
| | | |
| | | |
|
Accounts payable and accrued liabilities
|
| $ | (261 | ) |
| $ | 314 | |
| $ | 53 | |
|
Accrued liquidation costs
|
| | (3,726 | ) |
| | 1,853 | |
| | (1,873 | ) |
|
Total liabilities
|
| $ | (3,987 | ) |
| $ | 2,167 | |
| $ | (1,820 | ) |
| |
| | | |
| | | |
| | | |
|
Change in carrying value of assets and liabilities, net
|
| $ | 682 | |
| $ | 7,148 | |
| $ | 7,830 | |
|
| Distributions (Declared) Reversed, Net |
The following provides details of the distributions (declared) reversed, net (Restricted for Qualifying Victims) during the three months ended December 31, 2024 (unaudited) ($ in thousands):
| | | | | |
|
Distributions (declared)
|
| $ | (4,153 | ) |
|
Distributions reversed
|
| | - | |
|
Distributions declared, net
|
| $ | (4,153 | ) |
The following provides details of the distributions (declared) reversed, net (Restricted for Qualifying Victims) during the six months ended December 31, 2024 (unaudited) ($ in thousands):
| | | | | |
|
Distributions (declared)
|
| $ | (4,153 | ) |
|
Distributions reversed
|
| | - | |
|
Distributions declared, net
|
| $ | (4,153 | ) |
The following provides details of the distributions (declared) reversed, net (All Interestholders) during the three months ended December 31, 2025:
| | | | | |
|
Distributions (declared)
|
|
$ | (50 | ) |
|
Distributions reversed
|
|
| 400 | |
|
Distributions (declared) reversed, net
|
|
$ | 350 | |
The following provides details of the distributions (declared) reversed, net (All Interestholders) during the six months ended December 31, 2025:
| | | | | |
|
Distributions (declared)
|
|
$ | (52 | ) |
| Distributions reversed |
|
| 401 | |
|
Distributions declared, net
|
|
$ | 349 | |
The following provides details of the distributions (declared) reversed, net (All Interestholders) during the six months ended December 31, 2024 ($ in thousands) (unaudited):
| | | | | |
|
Distributions (declared)
|
| $ | - | |
|
Distributions reversed
|
| | 19 | |
|
Distributions (declared) reversed, net
|
| $ | 19 | |
|