Amounts of 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. Settlement balances are generally expected to be received within 12 months after the capital provision assets have concluded, and the majority are received shortly after conclusion.

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 June 30,				Six months ended June 30,
($ in thousands)	2026		2025		2026		2025
Beginning of period	$	180,041	$	102,648	$	164,804	$	183,858
Transfer of realizations from capital provision assets	148,970		90,077		250,279		378,925
Net income/(loss)	1,250		2,303		1,820		2,955
Proceeds from capital provision assets	(208,032)		(76,758)		(294,381)		(447,812)
Foreign exchange gains/(losses)	141		181		(152)		525
End of period	122,370		118,451		122,370		118,451

Current assets	113,149		105,378		113,149		105,378
Non-current assets	9,221		13,073		9,221		13,073
Total due from settlement of capital provision assets	122,370		118,451		122,370		118,451