Summary of Significant Accounting Policies (Tables) - Macquarie Infrastructure Fund, L.P [Member]
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3 Months Ended |
Jun. 30, 2026 |
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| Summary of Partnership's Investments Valuation by Fair Value Hierarchy Levels |
The following table summarizes the valuation of the Fund’s investments by the fair value hierarchy levels:
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June 30, 2026 |
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Level 1 |
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Level 2 |
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Level 3 |
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NAV |
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Total |
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Assets |
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Treasury Bills |
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$ |
9,845,036 |
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$ |
- |
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$ |
- |
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$ |
- |
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$ |
9,845,036 |
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MIF Cayman L.P |
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- |
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- |
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- |
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94,055,758 |
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94,055,758 |
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Total investments |
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9,845,036 |
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- |
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- |
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94,055,758 |
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103,900,794 |
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Derivative assets |
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- |
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1,138,065 |
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- |
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- |
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1,138,065 |
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Total |
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$ |
9,845,036 |
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$ |
1,138,065 |
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$ |
- |
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$ |
94,055,758 |
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$ |
105,038,859 |
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Liabilities |
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Promissory notes |
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$ |
- |
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$ |
- |
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$ |
110,000 |
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$ |
- |
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$ |
110,000 |
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Derivative liabilities |
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- |
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65,580 |
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- |
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- |
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65,580 |
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Total |
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$ |
- |
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$ |
65,580 |
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$ |
110,000 |
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$ |
- |
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$ |
175,580 |
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March 31, 2026 |
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Level 1 |
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Level 2 |
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Level 3 |
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NAV |
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Total |
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Assets |
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Treasury Bills |
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$ |
49,854 |
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$ |
- |
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$ |
- |
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$ |
- |
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$ |
49,854 |
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MIF Cayman L.P |
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- |
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- |
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- |
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11,073,581 |
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11,073,581 |
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Total investments |
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49,854 |
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- |
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- |
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11,073,581 |
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11,123,435 |
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Derivative assets |
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- |
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55,677 |
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- |
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- |
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|
55,677 |
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Total |
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$ |
49,854 |
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$ |
55,677 |
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$ |
- |
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$ |
11,073,581 |
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$ |
11,179,112 |
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Liabilities |
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Promissory notes |
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$ |
- |
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$ |
- |
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$ |
110,000 |
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$ |
- |
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$ |
110,000 |
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Derivative liabilities |
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- |
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|
38,014 |
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- |
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- |
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38,014 |
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Total |
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$ |
- |
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$ |
38,014 |
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$ |
110,000 |
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$ |
- |
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$ |
148,014 |
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| Summary of Changes in the Fair Value of Investments |
The following table presents changes in the fair value of investments for which Level 3 inputs were used to determine the fair value:
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Level 3 Financial
Liability at
Fair Value |
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Three Months Ended June 30, 2026 |
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Promissory Notes |
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Balance, beginning of period |
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$ |
110,000 |
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Issuance |
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- |
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Balance, end of period |
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$ |
110,000 |
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Changes in unrealized gain (loss) included in earnings related to financial liabilities still held at the reporting date |
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$ |
- |
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| Summary of Aggregate Notional Amount and Fair Value of Derivative Instruments |
The table below summarizes the aggregate notional amount and fair value of the derivative instruments. The notional amount represents the absolute value amount of the foreign exchange contracts:
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June 30, 2026 |
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Assets |
Liabilities |
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Notional |
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Fair Value |
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Notional |
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Fair Value |
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Derivative instruments |
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Foreign currency forward contracts (AUD) |
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$ |
14,293,847 |
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$ |
297,918 |
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$ |
1,739,769 |
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$ |
25,417 |
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Foreign currency forward contracts (EUR) |
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10,899,194 |
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160,685 |
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1,255,681 |
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|
12,502 |
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Foreign currency forward contracts (GBP) |
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56,972,692 |
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679,462 |
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5,396,732 |
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27,661 |
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Total |
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$ |
82,165,733 |
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$ |
1,138,065 |
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$ |
8,392,182 |
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$ |
65,580 |
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March 31, 2026 |
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Assets |
Liabilities |
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Notional |
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Fair Value |
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Notional |
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Fair Value |
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Derivative instruments |
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Foreign currency forward contracts (AUD) |
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$ |
25,845 |
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$ |
311 |
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$ |
3,075,314 |
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$ |
32,096 |
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Foreign currency forward contracts (EUR) |
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1,780,440 |
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|
12,496 |
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|
286,566 |
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|
2,652 |
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Foreign currency forward contracts (GBP) |
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4,705,015 |
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|
42,870 |
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|
1,325,626 |
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|
3,266 |
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Total |
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$ |
6,511,300 |
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$ |
55,677 |
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$ |
4,687,506 |
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$ |
38,014 |
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| Summary of Impact to Condensed Statements of Operations |
The table below summarizes the impact to the Condensed Statements of Operations from derivative instruments:
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Three Months Ended June 30, 2026 |
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Derivative instruments |
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Realized gains (losses) |
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$ |
(110,847 |
) |
Net change in unrealized gain (loss) on derivatives |
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|
1,054,821 |
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Foreign currency forward contracts |
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$ |
943,974 |
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