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Net Change in Assets and Liabilities
 12 Months Ended
Jun. 30, 2025
Net Change in Assets and Liabilities [Abstract]  
Net Change in Assets and Liabilities
7)   Net Change in Assets and Liabilities
 
Restricted for Qualifying Victims:
 
The following is a summary of the change in the carrying value of assets and liabilities, net (Restricted for Qualifying Victims) during the year ended June 30, 2025 ($ in thousands):
 
             
      Cash       Remeasure-        
      Activities       ment       Total  
                   
Cash, cash equivalents and short-term investments
  $       -     $        -     $       -  
Restricted cash
   28      -      28 
Other assets
   (91)     33     (58) 
Total assets
  $(63)    $33    $(30) 
                   
Accounts payable and accrued liabilities
  $(6)    $6    $       -  
Accrued liquidation costs
   (58)     (15)     (73) 
Total liabilities
  $(64)    $(9)    $(73) 
                   
Change in carrying value of assets and liabilities, net
  $1    $42    $43 
 
The following is a summary of the distributions (declared) reversed, net for Qualifying Victims during the year ended June 30, 2025 ($ in thousands):
 
Distributions declared
  $(4,153) 
Distributions reversed
           -  
Distributions declared, net
  $(4,153) 
 
Distributions payable related to Qualifying Victims increased by approximately $12,000 during the year ended June 30, 2025.
The following is a summary of the change in the carrying value of assets and liabilities, net (Restricted for Qualifying Victims) during the year ended June 30, 2024 ($ in thousands):
 
              
      Cash        Remeasure-        
      Activities        ment       Total  
                    
Cash, cash equivalents and short-term investments
  $       -      $        -     $       -  
Restricted cash
   935       -      935 
Other assets
   (421)      44     (377) 
Total assets
  $514     $44    $558 
                    
Accounts payable and accrued liabilities
  $       -      $        -     $       -  
Accrued liquidation costs
   (61)       -      (61) 
Total liabilities
  $(61)     $        -     $(61) 
                    
Change in carrying value of assets and liabilities, net
  $575     $44    $619 
 
There were no distributions declared or reversed (Restricted for Qualifying Victims) during the year ended June 30, 2024.
 
There was no change in distributions payable relating to Qualifying Victims during the year ended June 30, 2024.
 
All Interestholders
 
The following is a summary of the change in the carrying value of assets and liabilities, net for All Interestholders during the year ended June 30, 2025 ($ in thousands):
 
             
      Cash       Remeasur-        
      Activities       ment       Total  
                   
Cash, cash equivalents and short-term investments
  $4,137    $         -     $4,137 
Restricted cash
   (1)      -      (1) 
Other assets
   (10,471)     11,350     879 
Total assets
  $(6,335)    $11,350    $5,015 
                   
Accounts payable and accrued liabilities
  $(310)    $322    $12 
Accrued liquidation costs
   (7,095)     10,607     3,512 
Total liabilities
  $(7,405)    $10,929    $3,524 
                   
Change in carrying value of assets and liabilities, net
  $1,070    $421    $1,491 
 
The following is a summary of the distributions (declared) reversed, net for All Interestholders during the year ended June 30, 2025 ($ in thousands):
 
     
Distributions declared
  $              -  
Distributions reversed
   84 
Distributions (declared) reversed, net
  $84 
Distributions payable relating to All Interestholders decreased by approximately $154,000 during the year ended June 30, 2025.
 
The following is a summary of the change in the carrying value of assets and liabilities, net for All Interestholders during the year ended June 30, 2024 ($ in thousands):
 
             
      Cash       Remeasure-        
      Activities       ment       Total  
                   
Cash, cash equivalents and short-term investments
  $29,895    $         -     $29,895 
Restricted cash
   7      -      7 
Other assets
   (40,390)     39,826     (564) 
Total assets
  $(10,488)    $39,826    $29,338 
                   
Accounts payable and accrued liabilities
  $(2,752)    $2,738    $(14) 
Accrued liquidation costs
   (7,783)     5,065     (2,718) 
Total liabilities
  $(10,535)    $7,803    $(2,732) 
                   
Change in carrying value of assets and liabilities, net
  $47    $32,023    $32,070 
 
The following provides details of the distributions (declared) reversed, net for All Interestholders during the year ended June 30, 2024 ($ in thousands):
 
     
Distributions declared
  $              -  
Distributions reversed
   407 
Distributions (declared) reversed, net
  $407 
 
Distributions payable relating to All Interestholders decreased by approximately $499,000 during the year ended June 30, 2024.