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