v3.26.1
Derivatives (Tables)
6 Months Ended
Jun. 30, 2026
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Summary of Aggregate Notional Amount and Fair Value of Derivative Financial Instruments

The tables below present the aggregate notional amount and fair value hierarchy of the Company’s derivative financial instruments as of June 30, 2026 and December 31, 2025:

 

 

June 30, 2026

 

Derivative Assets

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total Fair Value

 

 

Notional

 

Foreign currency forward contract

 

$

 

 

$

1,750,982

 

 

$

 

 

$

1,750,982

 

 

$

95,433,389

 

Total Derivative assets at fair value

 

$

 

 

$

1,750,982

 

 

$

 

 

$

1,750,982

 

 

$

95,433,389

 

Cash collateral received

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Derivative Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign currency forward contract

 

$

 

 

$

(8,452

)

 

$

 

 

$

(8,452

)

 

$

1,192,273

 

Total Derivative liabilities at fair value

 

$

 

 

$

(8,452

)

 

$

 

 

$

(8,452

)

 

$

1,192,273

 

Cash collateral posted

 

 

 

 

 

 

 

 

 

 

$

2,110,000

 

 

 

 

 

 

December 31, 2025

 

Derivative Assets

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total Fair Value

 

 

Notional

 

Foreign currency forward contract

 

$

 

 

$

 

 

$

 

 

$

 

 

$

 

Total Derivative assets at fair value

 

$

 

 

$

 

 

$

 

 

$

 

 

$

 

Cash collateral received

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Derivative Liabilities

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign currency forward contract

 

$

 

 

$

(168,270

)

 

$

 

 

$

(168,270

)

 

$

87,359,985

 

Total Derivative liabilities at fair value

 

$

 

 

$

(168,270

)

 

$

 

 

$

(168,270

)

 

$

87,359,985

 

Cash collateral posted

 

 

 

 

 

 

 

 

 

 

$

2,500,000

 

 

 

 

Schedule of Derivative Assets and Liabilities Not Designated in Qualifying Hedge Accounting Relationship

The table below presents the impact to the Consolidated Statements of Operations from derivative assets and liabilities not designated in a qualifying hedge accounting relationship for the three and six months ended June 30, 2026 and June 30, 2025, respectively. The unrealized gains and losses on the derivative assets and derivative liabilities not designated in a qualifying hedge accounting relationship are included within Net change in unrealized appreciation (depreciation) on Derivative instruments in the Consolidated Statements of Operations. The realized gains and losses on the derivative assets and derivative liabilities not designated in a qualifying hedge accounting relationship are included within Foreign currency and other transactions in the Consolidated Statements of Operations.

 

 

 

For the Three Months Ended June 30,

 

 

For the Six Months Ended June 30,

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Net change in unrealized appreciation (depreciation)

 

 

 

 

 

 

 

 

 

 

 

 

Foreign currency forward contract

 

$

116,175

 

 

$

(371,995

)

 

$

1,910,800

 

 

$

(1,053,020

)

Net change in unrealized appreciation (depreciation)

 

$

116,175

 

 

$

(371,995

)

 

$

1,910,800

 

 

$

(1,053,020

)

Net realized gain (loss)

 

 

 

 

 

 

 

 

 

 

 

 

Foreign currency forward contract

 

$

1,233,836

 

 

$

(1,083,416

)

 

$

1,233,836

 

 

$

(1,083,416

)

Net realized gain (loss)

 

$

1,233,836

 

 

$

(1,083,416

)

 

$

1,233,836

 

 

$

(1,083,416

)