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