Investments at Fair Value (Tables)

3 Months Ended

Mar. 31, 2023

Investments, Debt and Equity Securities [Abstract]

Investment

The Cost and Fair Value of Investments at fair value as of March 31, 2023 (Successor) and December 31, 2022 (Predecessor) are presented below:

	As of March 31, 2023 (Successor)				As of December 31, 2022 (Predecessor)
(Dollars in Thousands)	Cost		Fair Value		Cost		Fair Value
Investments at Fair Value:
Mutual funds	$	73	$	48	$	73	$	44
Exchange-traded funds	120		111		115		101
TIG Arbitrage Associates Master Fund	214		215		—		—
TIG Arbitrage Enhanced Master Fund	179		177		—		—
TIG Arbitrage Enhanced	1,895		681		—		—
Arkkan Opportunities Feeder Fund	111		114		—		—
Arkkan Capital Management Limited	16,692		24,695		—		—
Zebedee Asset Management	56,917		70,311		—		—
Romspen Investment Corporation	72,523		70,317		—		—
Total	$	148,724	$	166,669	$	188	$	145

The breakdown of unrealized gains (losses) and realized gains (losses) for the relevant periods are as follows:

	For the Period
(Dollars in Thousands)	January 3 – March 31, 2023 (Successor)		January 1 – March 31, 2022 (Predecessor)
Unrealized gains (losses):
Net gains (losses) recognized	$	(1,971)	$	(19)
Net gains recognized on equity securities sold	—		—
Unrealized gains (losses) recognized on equity securities still held	$	(1,971)	$	(19)