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 September 30,				Nine months ended September 30,
($ in thousands)	2026		2025		2026		2025
Beginning of period	$	122,370	$	118,451	$	164,804	$	183,858
Transfer of realizations from capital provision assets	94,324		139,361		344,603		518,286
Net income/(loss)	1,301		2,957		3,121		5,912
Proceeds from capital provision assets	(97,457)		(159,138)		(391,838)		(606,950)
Foreign exchange gains/(losses)	(116)		(4,871)		(268)		(4,346)
End of period	120,422		96,760		120,422		96,760

Current assets	43,084		84,190		43,084		84,190
Non-current assets	77,338		12,570		77,338		12,570
Total due from settlement of capital provision assets	120,422		96,760		120,422		96,760